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

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

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

Sold goods on $15$ February to a U$.$S$.$ customer for US$$350,000$ with terms $1/15,$ n$/30.$

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

Sold goods on April $5$ to a U$.$S$.$ customer for US$$200,000$ with terms $2/10,$ n$/30.$

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

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:

$1.$ Prepare journal entries for the above transactions including any adjustment needed at year$-$end