Date Transactions

04/02/17 Sold inventory with a cost of $300 on account to TRB Corporation at a sales price of 1,000.

04/05/17 Sold inventory with a cost of $200 for cash to FOF Corporation at a sales price of $900.

04/10/17 Received cash from TRB Corporation for the sale on April 2, 2017.

04/15/17 YYZ Corporation filed for bankruptcy. BRN wrote off YYZ's uncollectible receivables for $500.

04/19/17 Sold inventory with a cost of $500 on account to TRB Corporation at a sales price of $2,000.

04/21/17 Sold inventory with a cost of $300 for cash to FOF Corporation at a sales price of $1,100.

04/30/17 Received cash from TRB Corporation for the sale on April 19, 2017.

04/30/17 Estimated bad debts as 1% of total credit sales.

Complete these transactions in proper general journal format. You may develop your own account names so long as they are appropriate for the account type.