On January 10, 2022, Sunland Co. sold merchandise on account to Robertsen Co. for $ 24,500, n/30. On February 9, Robertsen Co. gave Sunland Co. a 12% promissory note in settlement of this account. Prepare the journal entry to record the sale and the settlement of the account receivable. (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 Jan. 10 Accounts Receivable 24,500 Sales Revenue 24,500 Feb. 9. Notes Receivable ? Accounts Receivable