Sather Company had Accounts Receivable of $64,100 and Allowance for Doubtful Accounts of $4,300. Sather Company prepares financial statements annually. During the year, the following selected transactions occurred. 1. Jan. 5 Sold $5,200 of merchandise to Noel Company, terms n/30. 2. Feb. 2 Accepted a $5,200, 4-month, 10% promissory note from Noel Company for balance due. 3. 12 Sold $12,700 of merchandise to Lima Company and accepted Lima's $12,700, 2-month, 11% note for the balance due. 4. 26 Sold $8,200 of merchandise to Hubbard Co., terms n/10. 5. Apr. 5 Accepted a $8,200, 3-month, 9% note from Hubbard Co. for balance due. 6. 12 Collected Lima Company note in full. 7. June 2 Collected Noel Company note in full. 8. 15 Sold $3,300 of merchandise to Matthews Inc. and accepted a $3,300, 6-month, 12% note for the amount due. Journalize the transactions.