On June $5,$ Kertzmann Corp sells and delivers inventory to Ullrich Ltd on account with terms $\frac{3}{15},\frac{n}{35}.$ The total sales price is $$36,000.$ Ullrich Ltd delivers a check to Kertzmann Corp on June $17.$

Step $1-$Journal entry

What Journal entry will Kertzamnn Corp record on June $5$ when the inventory is sold$/$delivered to the customer?

$\backslash$table$[[$Account$,$Debit,Credit,Score$],[$Accounts$,36,{000\mathrm{.}00}_{?},,\frac{0}{0\mathrm{.}67}$