Alex Manufacturing produces wood tables and chairs. During the manufacturing process, wood blocks are shaped by a lathe producing sawdust. The sawdust is gathered following each production run and sold to Poly Ply Corporation for $20 per pound. Poly Ply uses the sawdust in the manufacture of faux-wood fiberglass panels. Each production run at Alex creates 15 pounds of sawdust. 

How will the cash received from the sale of the sawdust be entered into the journal.