On January 10,2024 , Sunland Kreations sold merchandise on account to Lechner \& Associates for $13,600,n/30. On February 9 , Lechner gave Sunland a 10% promissory note in settlement of this account. Prepare the journal entries to record the sale and the settlement of the accounts receivable. Ignore any inventory and cost of goods sold for the purposes of this question. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.)