Please answer (chpt. 8, #5)

On January 1, 2022, Pharoah Company had Accounts Receivable of $53,500 and Allowance for Doubtful Accounts of $3,700. Pharoah Company prepares financial statements annually. During the year, the following selected transactions occurred. Jan. 5 Sold $4,200 of merchandise to Rian Company, terms n/30. Feb. 2 Accepted a $4,200,4-month, 9% promissory note from Rian Company for balance due. 12 Sold $11,400 of merchandise to Cato Company and accepted Cato's $11,400, 2-month, 10% note. 26 Sold $5,700 of merchandise to Malcolm Co., terms n/10. Apr. 5 Accepted a $5,700, 3-month, 8% note from Malcolm Co. 12 Collected Cato Company note in full. June 2 Collected Rian Company note in full. 15 Sold $2,200 of merchandise to Gerri Inc. and accepted a $2,200, 6-month, 12% note. select "No Entry" for the account titles and enter O for the amounts) Date Account Titles and Explanation Debit manually. If no entry is required, Credit 1000