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Problem 8-7A Your answer is partially correct. Try again. from Willingham Company On January 1, 2017, Harter Company had Accounts Receivable $139,000, Notes Receivable $25,000, and Allowance for Doubtful Accounts $13,200. The note receivable It is a 4-month, 9% note dated December 31, 2016. Harter Company prepares financial statements annually at December 31. During the year, the following selected transactions occurred. Sold $20,000 of merchandise to Sheldon Company, terms n/15. Jan. 5 Accepted Sheldon Company's $20,000, 3-month, 8% note for balance due. Sold $8,000 of merchandise to Patwary Company and accepted Patwary's $8,000, 6-month, 9 % note for the amount due. 20 Feb. 18 Apr. 20 Collected Sheldon Company note in full. 30 Received payment in full from Willingham Company on the amount due. Accepted Potter Inc.'s $6,000, 3-month, 7% note in settlement of a past-due balance on account May 25 Aug. 18 Received payment in full from Patwary Company on note due. The Potter Inc. note was dishonored. Potter Inc. not bankrupt; future payment is anticipated. 25 Sold $12,000 of merchandise to Stanbrough Company and accepted a $12,000, 6-month, 10 % note for the amount due. Sept. 1 Journalize the transactions. (Round 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.) Account Titles and Explanation Debit Credit Date Jan. 5 Accounts Receivable 20,000 Sales Revenue 20,000 Jan. 20 Notes Receivable 30,000 Accounts Receivable 30,000 Feb. 18 Notes Receivable 8,000 8,000 Sales Revenue Apr. 20 20,400 Cash Notes Receivable 20,000 Interest Revenue 400 Apr. 30 Cash 25,000 Notes Receivable 25,000 May 25 Notes Receivable 6,000 Accounts Receivable 6,000 Aug. 18 Cash 8360 Notes Receivable 8000 Interest Revenue 360 TAccounts Receivable Aug. 25 6135 Interest Revenue 60 TAccounts Receivable Aug. 25 6135 Notes Receivable 6000 Interest Revenue 135 T Sept. 1 Notes Receivable 12000 Sales Revenue 12000 SHOW LIST OF ACCOUNTS LINK TO TEX LINK TO TEXT TEXT LINK TO TEXT LINK