Below are various sales transactions for Willaby Co. to Kevin Smith. Willaby Co. uses the perpetual inventory system and the gross method to account for merchandise sales.

A. May 28, 2020 : Sold merchandise to Kevin Smith, $2,700, terms 4/10, n/30. The inventory cost $2,160.

B. December 31, 2022 : After numerous attempts to collect, Willaby Co. wrote off Kevin Smith's account off as uncollectible. Willaby Co. uses an allowance account.

C. May 31, 2023 : Kevin Smith contacted the company with the intention to pay the outstanding amount, so Willaby Co. added Kevin Smith's account back into the system.

D. June 4, 2023 : Kevin Smith paid the debt in full, plus $567 in interest.

Create a journal entry for A-D. Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd/mm.