On January 1, 2025. Pharoah Company had Accounts Receivable of $57,500 and Allowance for Doubtful Accounts of $3,900. Pharoah Company prepares financial statements annually. During the year, the following selected transactions occurred. Jan. 5 Sold $3,300 of merchandise to Rian Company, terms r/30. Feb. 2 Accepted a $3,300,4 month, 8% 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 $5,100 of merchandise to Malcolm Co, terms n/10. Apr. 5 Accepteda $5,100,3-month, 8% note from Malcolm Co, for balance due. 12 Collected Cato Company note in full. June 2 Collected Rian Company note in full. 15 Sold $1,900 of merchandise to Gerri inci and accepted a $1,900.6-month 1396 not for the amount dise. Journalize the transactions. (Omit cost of goods sold entries.) (tist all debit entries before credit entries. Credit occount titles are outomatically indented when omount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) eTextbook and Media