Headland plc uses the net method to account for cash discounts. On June 1, 2022, it made sales of 53,200 with terms 3/15,1/45. On June 12, 2022, Headland received full payment for the June 1 sale. Prepare the required journal entries for Headland plc. (If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not Indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit