MetaIceKreme 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 Peter$$s Appliances, a wholesaler, for $10$ machines.

April $30$ Sold $15$ machines to Yuri Inc. on credit.

May $1$ The purchasing manager of Peter$$s Appliances visited IceKreme$$s 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 $$14,000$ of accounts receivable that were considered uncollectible. These receivables relate to sales made prior to April $1$ of the current year.

May $10$ Peter$$s Appliances paid the amount due to IceKreme.

June $30$ Recovered $$4,000$ from the receivables that were written off on May $10.$

Additional information is as follows:

IceKreme sold all machines at $$20,000$ per unit.

All of IceKreme$$s sales were on credit with terms n$/30.$

IceKreme$$s records included the following items and their balances as at March $31$ of the current year: