On January 2, Roger Ltd. sold merchandise on account to R. Matthew for $44,000, terms n/30. The company uses a perpetual inventory system and the merchandise originally cost $34,100. On February 1, R. Matthew gave Roger a five-month, 9% note in settlement of this account. Interest is due at the beginning of each month, starting March 1. On April 30, Rogers year end, annual adjusting entries were made. On July 1, R. Matthew paid the note and any remaining interest. Prepare the journal entries for Roger to record the transactions only on the dates listed above. (List all debit entries before credit entries. 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 0 for the amounts.)