View Policies Current Attempt in Progress On January 1, 2025, Cullumber Company had Accounts Receivable of $54,800 and Allowance for Doubtful Accounts of $4,100. Cullumber Company prepares financial statements annually. During the year, the following selected transactions occurred. Jan. 5 Sold \$4,200 of merchandise to Rian Company, terms n/30. Feb. 2 Accepted a $4,200,4-manth, 9\% promissory note from Rian Compary for balance due. 12 Sold $11,400 of merchandise to Cato Company and accepted Cato's $11,400,2-month, 10% note for the balance due. 26 Sold \$4,700 of merchandise to Malcolm Co, terms n/10. Apr. 5 Accepted a $4,700,3-month, a\% note from Malkolm Co. for balance due. 12 Collected Cato Compary note in full. June 2 Collected Rian Company note in full. 15 Sold \$1,BDO of merchandise to Gerri Inc. and accepted a $1,800,6-month, 12% note for the amount due. Journalize the transactions. (Omit cost of goods sold entries.) (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts.)