On January 1, 2022,Best Manufacturinghad Accounts Receivable of $53,700and Allowance for Doubtful Accounts of $3,400.Best Manufacturingprepares financial statements annually. During the year, the following selected transactions occurred:

Jan.5 - Sold $3,700of merchandise to Bree Company, terms n/30.

Feb.2 - Accepted a $3,700,4-month,9% promissory note from Bree Company for balance due.

12 - Sold $11,520of merchandise to Kitty Company and accepted Kitty's $11,520,2-month,10% note for the balance due.

26 - Sold $5,500of merchandise to Dennis Co., terms n/10.

Apr.5 - Accepted a $5,500,3-month,7% note from Dennis Co. for balance due.

12 - Collected Kitty Company note in full.

June2 - Collected Bree Company note in full.

15 - Sold $1,900of merchandise to Kerry Inc. and accepted a $1,900,6-month,11% note for the amount due.

Journalize the transactions. (Omit cost of goods sold entries.)