Prepare general journal entries for the following transactions of Viking Company, assuming they use the allowance method to account for uncollectible accounts. 1-Apr Sold $2, 500 of Merchandise to Arthur Co receiving an 8%, 90 Day $2, 500 Note 15-Apr Wrote off $1, 500 owed by Network Co. 30 Apr Received a $6,000, 5% 30-day note receivable from Calvin Co. as exchange for its $6,000 Account Receivable 30-May The note received from Calvin on April 30 was paid in full 30-Jun Arthur Co. was unable to pay the note on the due date 15-Jul Network paid $1,000 of the amount written off on April 15