On January 1,2025, Crane Company had Accounts Receivable of $54,800 and Allowance for Doubtful Accounts of $3,400, Crane Company prepares financial statements annually. During the year, the following selected transactions occurred. Jan. 5 Sold $3,900 of merchandise to Rian Comparry, terms n/30. Feb. 2 Accepted a $3,900,4-month, 8% promissory note from Rian Company for balance due. 12 Sold $10.200 of merchandise to Cato Company and accepted Cato's $10,200,2-month, 10% note for the balance due. 26 Sold $5,700 of merchandise to Malcolm Co., terms N/10. Apr. 5 Accepted a $5,700,3-month. 896 note from Makolmi Co. for balance due. 12 Collected Cato Company note in full. June 2 Collected Rian Company note in full. 15 Sold $2,000 of merchandise to Gerri inc: and accepted a $2,000,6 month, 13% note for the amount due: Journalize the transactions. (Omit cost of goods sold entries.) (List all debit entries before credit entries Credit occount titter are: outomatically indented when amount is entered. Do not indent manually. Record joumal entries in the order presented in the problem. If no entrv is reouired. select "No Entr"" for the occount titles and enter O for the amounts.) Journalize the transactions. (Omit cost of goods sold entries.) (List oll debit entries before credit 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. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) List of Accounts