Part V-Receivable (15 points) On January 1, 2018, Moline Company had Accounts Receivable $308,000, Notes Receivable of $24,000; and Allowance for Doubtful Accounts of $26,400. The note receivable is from Hartwie Company. It is a 4-month, 9% note dated December 31, 2017. Moline Company prepares financial statements annually. During the year, the following selected transactions occurred. Jan. 5 Sold $20,000 of merchandise to Flint Company, terms o/15. Jan. 20 Accepted Flint Company's $20,000, 3-month, 9% note for balance due. Feb. 18 Sold 88,000 of merchandise to Zinck Company and accepted Zinck's $8,000, 6- month, 8% note for the amount due. Collected Flint Company note in full. Received payment in full from Hartwig Company on the amount due. Accepted Aberd Inc.'s $18,000, 6-month, 8% note in settlement of a past-due balance on account Instructions: Journalize the transactions. (Omit cost of goods sold entries.) Apr. 20 Apr. 30 May 25 Part VI - Plant Asset Entries (15 At Janna