Prepare General Journal Entries for the Following Transactions of Viking

Prepare general journal entries for the following transactions of Viking Company,assuming they use the allowance method to account for uncollectible accounts.
$\begin{array}{|l|r|l|}\hline\text { Apr } & 1 & \text { Sold } \$ 2,500 \text { of merchandise to Arthur Co., receiving an } 8 \%, 90 \text {-day, } \$ 2,500 \text { note. } \\\hline & 15 & \text { Wrote off } \$ 1,500 \text { owed by Network Co. } \\\hline & 30 & \begin{array}{l}\text { Received a } \$ 6,000,5 \%, 30 \text {-day note receivable from Calvin Co. as exchange for } \\\text { its } \$ 6,000 \text { account receivable. }\end{array} \\\hline \text { May } & 30 & \text { The note received from Calvin on April } 30 \text { was collected in full. } \\\hline \text { June } & 30 & \text { Arthur Co. was unable to pay the note on the due date. } \\\hline \text { July } & 15 & \text { Network Co. paid } \$ 1,000 \text { of the amount written off on April } 15 .\\\hline\end{array}$