On January 10,2022, Cullumber Co, sold merchandise on account to Robertsen Co. for $16,600, n/30, On February 9 , Robertsen Co. gave Cullumber Co,311% promissory note in settiement of this account. Prepare the journal entry to record the sale and the settiement of the account receivable. (Omit cost of goods sold entries) (Credit account titles are automatically indented when omount is entered. Do not indent manually. Record journal entries in the order presented in the