On January $1,2025,$ Carla Vist Company had Accounts Receivable of $$49,900$ and Allowance for Doubtful Accounts of $$3,800.$ Carla Vista 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-$month, $8\%$ promissory note from Rian Company for balance due.

$12$ Sold $$13,200$ of merchandise to Cato Company and accepted Cato's $$13,200,2-$month, $9\%$ note for the balance due.

$26$ Sold $$5,200$ of merchandise to Malcolm Co$.,$ terms $\frac{n}{10}.$

Apr. $5$ Accepted a $$5,200,3-$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 $$2,100$ of merchandise to Gerri Inc. and accepted a $$2,100,6-$month, $11\%$ 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 account titles and enter $0$ for the amounts.$)$

Date

Account Titles and Explanation

Debit

Credit