Lerin Corp. had the following transactions in 20X1: Sold goods on 3 January to a U.S. customer for US$424,000 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$374,000 with terms 1/15, n/30. Received full payment for the 15 February sale on 5 March. Sold goods on April 5 to a U.S. customer for US$224,000 with terms 2/10, n/30. Lerin Corp. has a 30 April year-end. Canadian Equivalencies US$ 3 January 1.15 30 January 1.13 15 February 1.14 15 March 1.13 5 April 1.15 30 April 1.18 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.)