On January 10, 2022, Splish Brothers Inc, sold merchandise on account to Tompkins for $7,200, terms ri30. On February 9 , Tompkins gave Splish Brothers Inc. a 8% promissory note in settlement of this account. Prepare the journal entry to record the sale and the settiement of the accoumts receivable. (Omit cost of goods sold entries) (Credit account titles are automatically indented when amount is entered, Do not indent manully. Record journal entries in the order presented in the problem.)