Part V-Receivable (15 points) On January 1, 2018, Moline Company had Accounts Receivable $154,000; Notes Receivable of $12,000, and Allowance for Doubtful Accounts of $13,200. The note receivable is from Hartwig 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 3 Sold $10,000 of merchandise to Flint Company, terms /15. 20 Accepted Flint Company's $10,000, 3-month, 9 note for balance due. Feb. 18 Sold 54,000 of merchandise to Zinck Company and accepted Zinck's $4.000, 6- month, 8% note for the amount due Collected Flint Company note in full. 30 Received payment in full from Hartwig Company on the amount due. May 25 Accepted Aberd Inc.'s 59,000, 6-month, 8% note in settlement of a post-due balance on account Aug. 18 Received payment in full from Zinck Company on note de Sold 55,000 of merchandise to Cosier Company and accepted a $5,000, 6-month, 9% note for the amount due. Instructions: Journalire the transactions. (Omit cost of goods sold entries.) Apr. 20 Sept