IceKreme Inc. makes ice cream machines for sale to ice cream parlours. The following events occurred between April 1 and June 30, 2020:

April		10:		Received an order from Peters Appliances, a wholesaler, for 34 machines.
April		30:		Sold 51 machines to Yuri Inc. on credit.
May		1:		The purchasing manager of Peters Appliances visited IceKremes factory and purchased 36 machines on credit, instead of the 34 machines that were previously ordered.
May		5:		Yuri Inc. paid for the machines purchased on April 30.
May		7:		Sold 20 machines to Cheng Ltd. on credit.
May		10:		Wrote off $15,000 of accounts receivable that were considered uncollectible. These receivables relate to sales made prior to April 1, 2020.
May		15:		Peters Appliances returned two defective machines and paid the amount due.
June		1:		Received $96,000 from Cheng Ltd. on account.
June		30:		Recovered $3,600 from the receivables that were written off on May 10.

Additional information is as follows:

• IceKreme sold all machines at $6,000 per unit.
• All of IceKremes sales were on credit with terms 2/10, n/30.
• IceKremes records included the following items and their balances as at March 31, 2020:

Accounts receivable	$	72,000
Allowance of doubtful accounts (credit balance)		22,200
Net sales		720,000

Required:

1. Prepare the journal entries to record the transactions that occurred from April 1 to June 30, 2020. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Journal entry worksheet

• Record the receipt of order from Peter's Appliance.

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
April 10

April 30 Record the sale of machines on credit to Yuri Inc.

May 1 Record the sale of machines to Peter's Appliance.

May 05 Record payment received for sale on credit to Yuri Inc.

May 07 Record the sale of machines on credit to Cheng Ltd.

May 10 Record the entry to write-off uncollectible accounts receivable.

May 15 Record the return of defective machine by Peter's Appliance.

June 1 Record receipt of cash from Cheng Ltd.

June 30 Record the entry for reinstatement of accounts written off.

June 30 Record amount collected against trade receivable written off.