Lerin Corp. had the following transactions in $20$X$1$:

a$.$ Sold goods on $3$ January to a U$.$S$.$ customer for US $$400,000$ with terms $\frac{2}{10},\frac{n}{30}.$

b$.$ Received full payment for the $3$ January sale on January $30.$

c$.$ Sold goods on $15$ February to a U$.$S$.$ customer for US $$350,000$ with terms $\frac{1}{15},\frac{n}{30}.$

d$.$ Received full payment for the $15$ February sale on $15$ March.

e$.$ Sold goods on April $5$ to a U$.$S$.$ customer for US $$200,000$ with terms $\frac{2}{10},\frac{n}{30}.$

Lerin Corp. has a $30$ April year$-$end.

$\backslash$table$[[$Canadian Equivalencies,US$$],[3$ January,$1\mathrm{.}03],[30$ January,$1\mathrm{.}01],[15$ February,$1\mathrm{.}02],[15$ March,$1\mathrm{.}01],[5$ April,$1\mathrm{.}03],[30$ April,$1\mathrm{.}06]]$

Required:

Prepare journal entries for the above transactions including any adjustment needed at year$-$end. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$

Record Journal entries for:

Record the goods sold on $3$ January to a U$.$S$.$ customer for US $$400,000$ with terms $\frac{2}{10},\frac{n}{30}.$

Record the full payment received for the $3$ January sale on January $30.$

Record the goods sold on $15$ February to a U$.$S$.$ customer for US $$350,000$ with terms $\frac{1}{15},\frac{n}{30}.$

Record the full payment received for the $15$ February sale on $15$ March.

Record the goods sold on April $5$ to a U$.$S$.$ customer for US $$200,000$ with terms $\frac{2}{10},\frac{n}{30}.$