Prepare journal entries for the following transactions which are attached by photo.

Example Accounts & Notes Receivable Jan. 5 sold $6,000 of merchandise to Garth Brooks company, terms n/30 Accts 2ec GB xxx sales Feb. 2 Accepted as6.000, 4-month, 12% promissory note from Garth Brooks Company for balance due Notes rec Ge Accts bec GB 12 sold $7,800 of merchandise to Lynn Easton Company and accepted Easton's $7.800, 2 month. 10% note for the balance due. Notes rec LE 26 sold $4,000 of merchandise to Mathias Co., terms nw30 Accts. Rec M Sales Apr. 5 Accepted a $4,000, 3 month, 8% note from Mathias Co. for balance due es rec M Accts rec -M. 12 Collected Lynne Easton Company note in full. cash- Nofer rec LE