On January $1,2022,$ Kingbird, Inc. had Accounts Receivable of $$57,600$ and Allowance for Doubtful Accounts of $$3,700.$ Kingbird, Inc. 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-$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. $26$ Sold $$4,700$ of merchandise to Malcolm Co$.,$ terms n$/10.$ Apr. $512$ Accepted a $$4,700,3-$month, $8\%$ note from Malcolm Co$.$ Collected Cato Company note in full. June $2$ Collected Rian Company note in full. $15$ Sold $$1,800$ of merchandise to Gerri Inc. and accepted a $$1,800,6-$month, $12\%$ note. 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. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts.$)$