P8-6A 0n January 1,2017, Harvee Company had Accounts Receivable of $54,200 and Al lowance for Doubtful Accounts of $3,700. Harvee Company prep Jourmalize various receivables transactions (LO 1, 3), AP ares financial statements annually. During the year, the following selected transactions occurred. Jan. Feb. Sold $4,000 of merchandise to Rian Company, terms n/30, Accepted a $4,000, balance due. Sold $12,000 of merchandise to Cato Company and accepted Cato's $12,000, 2-month, 10% note for the balance due. 5 2 4-month, 9% promissory note from Rian Company for 12 26 Sold $5,200 of merchandise to Malcolm Co., terms n/10. 5 12 Collected Cato Company note in full. 2 15 Sold $2,000 of merchandise to Gerri Inc. and accepted a $2,000, 6-month, Accepted a $5,200, 3-month, 8% note from Malcolm Co. for balance due. Collected Rian Company note in full. 12% note for the amount due. Apr. June Instructions Journalize the transactions. (Omit cost of goods sold entries.)