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P8-6A On January 1, 2017, Harvee Company had Accounts Receivable of $54,200 and Allowance for Doubtful Accounts of $3,700. Harvee Company prepares financial statements annually. During the year, the following selected transactions occurred. Jan. 5 Sold $4,000 of merchandise to Rian Company, terms n/30. Fcb. 2 Accepted a $4,000,4-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 $5,200 of merchandise to Malcolm Co., terms 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 $2,000 of merchandise to Gerri Inc. and accepted a $2,000,6-month, 12% note for the amount due. Instructions Oournalize the transactions. (Omit cost of goods sold entries.)