On January 1,2027, Sheridan Company had Accounts Receivable of $52,700 and Allowance for Doubtful Accounts of $3,700. Sheridan Company prepares financial statements annually. During the year, the following selected transactions occurred. Jan. 5 Sold $5,760 of merchandise to Rian Company, terms n/30. Feb. 2 Accepted a $5.760,4-month, 10% promissory note from Rian Company for balance due, 12 Sold $11,400 of merchandise to Cato Company and accepted Cato's $11,400,2-month, 10% note. 26 Sold \$5,100 of merchandise to Malcolm Co, terms n/10. Apr. 5 Accepted a \$5.100, 3-month, 8\% note from Malcolm Co. 12 Collected Cato Company note in full. June 2 Collected Rian Company note in full. 15 Sold $2,000 of merchandise to Gerritnc and accepted a $2,000,6-month, 12% note. Journalize the transactions. (Omit cost of goods sold entries) (Do not round intermediate calculations. Round finol answers to 0 decimal indent manually