Lerin Corp. had the following transactions in 20X1:

Sold goods on 3 January to a U.S. customer for US$440,000 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$390,000 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$240,000 with terms 2/10, n/30.

Lerin Corp. has a 30 April year-end.

Canadian Equivalencies	US$
3 January		1.23
30 January		1.21
15 February		1.22
15 March		1.21
5 April		1.23
30 April		1.26

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.)