1. Journalize the following transactions in the books of Ibra Traders. September 14 Ibra Traders sold twenty Refrigerators for OMR 150 each with credit terms of 2/12, n/30. September 24 Collected OMR 1,500 of the accounts receivable. September 26 Collected OMR 500 of the accounts receivable. October 5 The remaining money is determined to be uncollectible. Use direct write- off method to journalize. Journal Entry (4 marks) Debit (OMR) Credit (OMR) Data Particulars