EA $9.$ LO $6\mathrm{.}4$Record journal entries for the following sales transactions of Flower Company.

Oct. $12$ Sold $25$ bushels of flowers to a customer for $$1,000$ cash; cost of sale $$700.$

Oct. $21$ Sold $40$ bushels of flowers for $$30$ per bushel on credit. Terms of the sale are $4/10,$ n$/30,$ invoice dated October $21.$ Cost per bushel is $$20$ to Flower Company.

Oct. $31$ Received payment in full from the October $21$ sale.