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IceKreme Inc. makes ice cream machines for sale to ice cream parlours. The following events occurred between April 1 and June 30 of the current year:
April 10 Received an order from Peters Appliances, a wholesaler, for 10 machines.
April 30 Sold 15 machines to Yuri Inc. on credit.
May 1 The purchasing manager of Peters Appliances visited IceKremes factory and purchased 12 machines on credit, instead of the 10 machines that were previously ordered.
May 5 Yuri Inc. paid for the machines purchased on April 30.
May 7 Sold 2 machines to Cheng Ltd. on credit.
May 10 Wrote off $13,700 of accounts receivable that were considered uncollectible. These receivables relate to sales made prior to April 1 of the current year.
May 10 Peters Appliances paid the amount due to IceKreme.
June 30 Recovered $3,850 from the receivables that were written off on May 10.
Additional information is as follows:
IceKreme sold all machines at $18,500 per unit.
All of IceKremes sales were on credit with terms n/30.
IceKremes records included the following items and their balances as at March 31 of the current year:

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