On January 1, 2014, Alter Company had Accounts Receivable $154,000; Notes Receivable of $12,000; and Allowance for Doubtful Accounts of $13,200. The note receivable is from Hartwig Company. It is a 4-month, 9% note dated December 31, 2013. Alter Company prepares financial statements annually. During the year, the following selected transactions occurred. Show your work. Jan. 5 Sold $10,000 of merchandise to Flynn Company, terms n/15. 20 Accepted Flynn Company?s $10,000, 3-month, 6% note for balance due. Feb. 18 Sold $4,000 of merchandise to Mink Company and accepted Mink?s $4,000, 6-month, 8% note for the amount due. Apr. 20 Collected Flynn Company note in full. 30 Received payment in full from Hartwig Company on the amount due. May 25 Accepted Creech Inc.?s $9,000, 6-month, 4% note in settlement of a past-due balance on account. Aug. 18 Received payment in full from Mink Company on note due. Sept. 1 Sold $5,000 of merchandise to Glazer Company and accepted a $5,000, 6-month, 6% note for the amount due. Instructions: Journalize the transactions. (Omit cost of goods sold entries.)