Q1/ The company receives cash for $114 when they sell a cell phone The invoice contains

- Cell phone for $105

- Discount $6

- Shipping cost $15 ( customer will pay for it )

So the overall $114 cash, What is the Jurnal entry for this case?

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Q2/

The company receives cash for $114 when they sell a cell phone The invoice contains

- Cell phone for $105

- Discount $6

- Shipping cost $15 ( customer will pay for it )

- Bank charge $5

So the overall $109 cash, What is the Jurnal entry for this case?