Oriale Company has a May 31 fiscal year end and adjusts accounts anrually. Selected transactions in the year included the following: Jan. 2 Sald $24,000 of merchandise to Sapounas Company, terms /30. The cost of the gaods sold was $14,400. Oriale uses the perpetual irwentory system. Feb.1 Accepted a $24,000, five-manth, 5% promissory note from Sapounas Company for the balance due. ISee January 2 transaction.) Interest is paryable at maturity. 15 Sald $15,600 of merchandise costing $9,360 to Garrison Compary and accepted Garrisan's three-month, 5\% note in payment. Interest is payable at maturity. April Collected the amount owing from Hoffman Co. in full 15 May 15 Collected the Garrisan nate in full. (See February 15 transaction.] 31 Accrued interest at year end. July 1 Sapounas Company dishonoured its nate of February 1. The campary is bankrupt and there is no hope of future settlement. 13 Sald $7,200 merchandise costing $4,320 to Weber Enterprises and accepted Weber's $7,200, three-month, 7% note for the amount due, with interest payable at maturity. Oct. The Weber Enterprises note was dishonoured. (See July 13 transaction.] It is expected that Weber will eventually pay 13 the amount owed. Record the above transactions. (Round answers to O decimal places, es. 5,275. 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 Ofor the amounts. List all debit entries before credit entries. Record joumal entries in the order presented in the