Schneider Company has a May 31 fiscal year end and adjusts accounts annually. Selected transactions in the year included the following: Jan. Sold $21,600 of merchandise to Sapounas Company, terms n/30. The cost of the goods sold was $12,960. Schneider uses the perpetual inventory system. 2 Feb. 1 15 Mar. 15 April 15 May 15 31 July 1 13. Oct. 13. Accepted a $21,600, five-month, 5% promissory note from Sapounas Company for the balance due. (See January 2 transaction.) Interest is payable at maturity. Sold $14,400 of merchandise costing $8,640 to Garrison Company and accepted Garrison's three-month, 5% note in payment. Interest is payable at maturity. Sold $11,900 of merchandise to Hoffman Co., terms n/30. The cost of the merchandise sold was $7,140. Collected the amount owing from Hoffman Co. in full. Collected the Garrison note in full. (See February 15 transaction.) Accrued interest at year end. Sapounas Company dishonoured its note of February 1. The company is bankrupt and there is no hope of future settlement. Sold $6,000 merchandise costing $3,600 to Weber Enterprises and accepted Weber's $6,000, three-month, 7% note for the amount due, with interest payable at maturity. The Weber Enterprises note was dishonoured. (See July 13 transaction.) It is expected that Weber will eventually pay the amount owed. Record the above transactions. Assume Schneider Company has no stated return policy. (Round answers to O decimal places, eg. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No