On November 30, Petrov Co. has $136,700 of accounts receivable and uses the perpetual inventory system. Dec. 4 Sold $9,850 of merchandise (that had cost $6,384) to customers on credit, terus n/30. 9 Sold $19, 138 of accounts receivable to Main Bank. Main charges a 4% factoring fee. 17 Received $5,418 cash from customers in payment on their accounts. 27 Borrowed $10,936 cash from Main Bank, pledging $14,217 of accounts receivable as security for the loan. (1) Prepare journal entries to record the above transactions. (2) Which transaction would most likely require a note to the financial statements? Complete this question by entering your answers in the tabs below. Required 1 | Required 2 Prepare journal entries to record the above transactions. (If no entry is required for a transaction/event, select "No jour required" in the first account field. Round your answers to the nearest whole dollar amount.) View transaction list Journal entry worksheet 2 3 4 5 6 Sold $9,850 of merchandise to customers on credit, terms n/30. Note: Enter debits before credits. Date General Journal Debit Credit Dec 04 Journal entry worksheet 2 3 4 5 6 Record the cost of goods sold, $6,304. Note: Enter debits before credits. Date General Journal Debit Credit Dec 04 Record entry Clear entry View general joumal Journal entry worksheet Sold $19,138 of accounts receivable to Main Bank. Main charges a 4% factoring fee. Note: Enter debits before credits. Date Dec 09 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet