Presented below is information related to Canan ltd.
December 1  Canan ltd sold to Haniel ltd merchandise having a sales value of    
sh.90,000 with terms  3/15, n/45. Canan records its sales and receivables  
at net amount.
December 3 Haniel ltd returned merchandise (which was defective) having a sales
price of sh. 12,000.
December 20 Haniel paid the amount due.
December 20 Canan wrote off a sh. 5,000 debt due from Hana. Canan uses the  
allowance method.
December 31 Collected proceeds from a 6 month sh. 200,000 note received on 30th
June. The interest on the note was 10% p.a.                        
Required:
Show the general journal entries to record the above transactions.