Lerin Corp. had the following transactions in 20X1: a. Sold goods on 3 January to a U.S. customer for US $412,000 with terms 2/10,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 $362,000 with terms 1/15,n/30. d. Received full payment for the 15 February sale on 5 March. e. Sold goods on April 5 to a U.S. customer for US $212,000 with terms 2/10,n/30. Lerin Corp. has a 30 April year-end. Required: 1. 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.)