The following select transactions relate to Ryan Company. April 1: Accepted Jessie Company's $45.000, 3-month, 6% note for balance due. April 4: Sold $350,000 of merchandise to Nina Company, terms 3/10, n/30. April 10: Made Mastercard credit sales totaling $8,000. A 25% fee is charged by Ma April 14: Received payment in full from Nina Company for the April 4th sale. April 15: Made Ryan Company credit card sales for $90,000 April 28: Collected $40,000 on Ryan Company's credit card sales. April 30: Ryan added 3.0% monthly interest to the customer's credit card balance May 1: Loaned $30,000 to Annie Comparty on a 9-month, 8% note. June 30: Prepared the adjusting entry assuming the following bad debts are expected $3,500 (before adjustment). All accounts have a normal balance. July 1: Jessie Company note was dishonored. Jessie is not bankrupt future payment is December 31. Accrued interest on the Annie Company note Instructions: Joumalize the transactions for Ryan Company, (Omit cost of goods sold er Date Account Title April 1