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 Peter's Appliances, a wholesaler, for $14$ machines.

April $30$: Sold $21$ machines to Yuri Inc. on credit.

May $1$: The purchasing manager of Peter's Appliances visited Icekreme's factory and purchased $17$ machines on credit,

instead of the $14$ machines that were previously ordered.

May $5$: Yuri Inc. paid for the machines purchased on April $30.$

May $7$: Sold $10$ machines to Cheng Ltd$.$ on credit.

May $10$: Wrote off $$14,000$ of accounts receivable that were considered uncollectible. These receivables relate to sales

made prior to April $1,2020.$

May $15$: Peter's Appliances returned two defective machines and paid the amount due.

June $1$: Received $$80,000$ from Cheng Ltd$.$ on account.

June $30$: Recovered $$2,600$ from the receivables that were written off on May $10.$

Additional information is as follows:

IceKreme sold all machines at $$10,000$ per unit.

All of IceKreme's sales were on credit with terms $\frac{2}{10},\frac{n}{30}.$

IceKreme's records included the following items and their balances as at March $31,2020$:

Accounts receivable

Allowance $of$ doubtful accounts $(credit$ balance$)$ $$52,000$

Net sales $16,200$

$,520,000$

Net sales

Required:

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.$)$