Current Attempt in Progress $\backslash$table$[[$Jan$.5,.,$Accounts Receivable,$3,600,],[,$Sales Revenue,,$3,600],[$Feb$.2,$Notes Receivable,$3,600,],[,$Accounts Receivable,,$3,600],[$Feb$.12,$Notes Receivable,$1,200,],[,$Sales Revenue,,$1,200],[$Feb$.26,$Accounts Receivable,$4,600,],[,$Sales Revenue,,$4,600],[$Apr$.55,$Notes Receivable,$4,600,],[,$Accounts Receivable,,$4,600],[$June $2,$Cash,$4,400,],[,$Notes Receivable,,$1296],[,$Interest Revenue,,$108],[$June $15,$Notes Receivable,$2,200,],[,$Sales Revenue,,$2,200],[,,,],[,,,],[,,,]]$

On January $1,2022,$ Oriole Company had Accounts Receivable of $$51,300$ and Allowance for Doubtful Accounts of $$3,500.$ Oriole

Company prepares financial statements annually. During the year, the following selected transactions occurred.

Jan. $5$ Sold $$3,600$ of merchandise to Rian Company, terms $\frac{n}{30}.$

Feb. $2$ Accepted a $$3,600,4-$month, $9\%$ promissory note from Rian Company for balance due.

$12$ Sold $$12,000$ of merchandise to Cato Company and accepted Cato's $$12,000,2-$month, $10\%$ note for the balance due.

$26$ Sold $$4,600$ of merchandise to Malcolm Co$.,$ terms $\frac{n}{10}.$

Apr. $5$ Accepted a $$4,600,3-$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 $$2,200$ of merchandise to Gerri Inc. and accepted a $$2,200,6-$month, $12\%$ note for the amount due.

Journalize the transactions. $($Omit cost of goods sold entries.$)($Do not round intermediate calculations. Round final answers to $0$ decimal

places, e$.$g$.5,275.$ Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in

the order presented in the problem.$)$