On January 1, 2022. Waterway Industries had Accounts Receivable of $53,500 and Allowance for Doubtful Accounts of $3,800 Waterway Industries prepares financial statements annually. During the year, the following selected transactions occurred: Jan. 5 Feb. 2 12 26 Sold $3,200 of merchandise to Rian Company, terms n/30. Accepted a $3,200,4-month, 9% promissory note from Rian Company for balance due. Sold $12,180 of merchandise to Cato Company and accepted Cato's $12,180, 2-month, 10% note for the balance due Sold $5,700 of merchandise to Malcolm Co. terms /10. Accepted a $5,700, 3-month.7% note from Malcolm Co. for balance due. Collected Cato Company note in full. Collected Rian Company note in full. Sold $1,900 of merchandise to Gerri Inc. and accepted a $1,900, 6-month, 13% note for the amount due. Apr. 5 12 June 2 15 Journalize the transactions. (Omit cost of goods sold entries) (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Journalize the transactions. (Omit cost of goods sold entries) [Credit account titles are automatically indented when amount is entered. Do not indent manually, Record journal entries in the order presented in the problem.) Account Titles and Explanation Debit Credit