|A1-Taweel Corporation, which began business in 2017, appropriately uses the installment sales method following data were obtained foe sales during 2017 and 2018: 2018 2017 Installment sales OR 140,000 OR130,000 Cost of installment sales 84,000 91,000 Cash collections on installment sales during 2017 55,000 37,000 2018 45,000 Required: Prepare journal entries for 2017 and 2018 to account for the installment sales and cash collections