Coldwear Pte. Ltd. operates a retail shop selling winter wears but also accept online order. On 21 December 20X1, Coldwear received an online order from a customer for a winter jacket selling at $203. The winter jacket is on backorder and Coldwear actually shipped the jacket to the customer on 4 January 20X2. The customer's credit card was charged when the order was placed. Coldwear treats all credit card sale as cash since it can deposit the credit card receipts into its bank account immediately. Apply the five steps process of FRS 115 to the sales and journalise the transaction.