Problem 8 06A On January 1, 2022, Splish Brothers Inc, had Accounts Receivable of $54,800 and Allowance for Doubtful Accounts of $3,400. Splish Brothers Inc. prepares financial statements annually. During the year, the following selected transactions occurred: Jan. 5 Sold $3,900 of merchandise to Rian Company, terms 1730. Feb. 2 Accepted a $3,900, 4-month, 0% promissory note from Rian Company for balance due. 12 Sold 19,900 of merchandise to Gato Company and accepted Cato's $9,000, 2 month, 10% note for the balance de 26 Sold $5,700 of merchandise to Malcolm Co., terms 1/10. Apr 5 Accepted a $5,700,3-month, 8% note from Malcolm Co. for balance due. 12 Collected Cato Company note in full June 2 Collected Rian Company note in full 15 Sold $2,000 of merchandise to Gerri Inc. and accepted a $2,000, 6-month, 13% note for the amount det Date Account Titles and Explanation Debit Credit