On the 10th of January 2022, Howzatt Limited signed a contract to supply a customer with 3 000 boxes of red cricket balls. Each box contains 6 balls. The contract stipulated the following: A selling price of R300 per box and A due date for full and final settlement of 22nd March 2022 Although, Howzatt Limited, delivered all the boxes to the customer on the 2nd of April 2022. Howzatt Limited has a 30th June year end and by the 30th June 2022. The supplier made payment on the 6th of July 2022. Required: 4.1 Prepare the journal entries for the above transaction for the year ended 30th June 2022 if: 4.1.1 The contract is cancellable. 4.1.2 The contract is non-cancellable.