Laminate Express extended credit to customer Amal Sunderland in the amount of $$244,650$ for his January $4$ purchase of flooring. Terms of the sale are $2/30,$ n$/120.$The cost of the purchase to Laminate Express is $$88,440.$On April $5,$ Laminate Express determined that Amal Sunderlands account was uncollectible and wrote off the debt.On June $22,$ Amal Sunderland unexpectedly paid $30\%$ of the total amount due in cash on his account.Record each Laminate Express transaction with Amal Sunderland, assuming that Laminate Express rarely extends credit directly, so this transaction is permitted to use the direct write$-$off method. Remember, though, that in most cases the direct write$-$off method is not allowed.