On January 10, 2022, Wildhorse Co. sold merchandise on account to Tompkins for $8,540, terms n/30. On February 9, Tompkins gave Wildhorse Co. a 8% promissory note in settlement of this account. Prepare the journal entry to record the sale and the settlement of the accounts receivable. (Omit cost of goods sold 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.)