On January 1, 2023, Honey Corp. had Accounts Receivable of $54,300 and Allowance for Doubtful Accounts of $3,700. Honey Corp. prepares financial statements annually. During the year, the following selected transactions occurred:

Jan. 5		Sold $3,600 of merchandise to Ree Company, terms n/30.
Feb. 2		Accepted a $3,600, 4-month, 9% promissory note from Ree Company for balance due.
12		Sold $10,800 of merchandise to Cat-o Company and accepted Cat-os $10,800, 2-month, 10% note for the balance due.
26		Sold $5,400 of merchandise to Webby Co., terms n/10.
Apr. 5		Accepted a $5,400, 3-month, 9% note from Webby Co. for balance due.
12		Collected Cat-o Company note in full.
June 2		Collected Ree Company note in full.
15		Sold $2,000 of merchandise to Jerry Inc. and accepted a $2,000, 6-month, 13% note for the amount due.

Journalize the transactions. (Omit cost of goods sold entries.) (Record journal entries in the order presented in the problem.)