Cullumber Inc., a registered broker, enters into a finder$$s fee agreement with Oriole Homes Ltd$.$ on

June $15,2023.$ Cullumber will find leads in the form of buyers potentially interested in purchasing

Oriole$$s real estate holdings. Along with finding potential buyers, Cullumber helps negotiate the

selling price and provides advice on contract details. If and when Oriole closes a sale, Cullumber

will be paid within $30$ days of the closing date, based on the following formula: $5\%$ of any

transaction value up to and including $$1$ million, plus $4\%$ of any transaction value greater than $$1$

million and less than and including $$2$ million, plus $3\%$ of any transaction value greater than $$2$

million and less than and including $$3$ million, plus $2\%$ of any transaction value greater than $$3$

million and less than and including $$4$ million, plus $1\%$ of any transaction value in excess of $$4$

million. If Cullumber uses another broker and this information is not shared with Oriole, the fee is

reduced by $50\%.$ On September $1,2023,$ Oriole paid Cullumber $$62,000$ to provide some needed

cash flow for seeking out buyers. On October $15,2023,$ an offer was made and accepted for a

parcel of real estate at a price of $$3\mathrm{.}55$ million. The transaction closed on November $1,2023,$ and

Cullumber was paid the finder$$s fee net of $$62,000$ on November $30,2023.$

Determine the accounting treatment of the above events for Cullumber Inc. and prepare any

journal entries needed on: $($Credit account titles are automatically indented when the amount is

entered. Do not indent manually. If no entry isrequired,select $"$No Entry" for the account titles and enter

$0$ for the amounts. List all debit entries before credit entries.$)$

a$.$ June $15,2023$

b$.$ September $1,2023$

c$.$ October $15,2023$

d$.$ November $1,2023$

e$.$ November $30,2023$