On January 1, 2022, Whispering Winds Corp. had Accounts Receivable of $52,500 and Allowance for Doubtful Accounts of $3,700. Whispering Winds Corp. prepares financial statements annually. During the year, the following selected transactions occurred: Jan. 5 Sold $4,000 of merchandise to Rian Company, terms n/30. Feb. 2 Accepted a $4,000, 4-month, 9% promissory note from Rian Company for balance due. 12 Sold $13,200 of merchandise to Cato Company and accepted Cato's $13,200, 2-month, 11% note for the balance due. 26 Sold $5,500 of merchandise to Malcolm Co., terms n/10. Apr. 5 Accepted a $5,500, 3-month, 9% note from Malcolm Co. for balance due. 12 Collected Cato Company note in full. June 2 Collected Rian Company note in full. 15 Sold $2,000 of merchandise to Gerri Inc. and accepted a $2,000, 6-month, 13% note for the amount due. 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.) Date Account Titles and Explanation Debit Credit >