Quick Brown Fox Express extended credit to customer Dewey Cheatem in the amount of $244,650 for his January 4 purchase. Terms of the sale are 2/30,n/120. The cost of the purchase to Quick Brown Fox Express is $88,440. On April 5, Quick Brown Fox Express determined that Dewey Cheatem's account was uncollectible and wrote off the debt. On June 22, Dewey Cheatum unexpectedly paid 30% of the total amount due in cash on his account. Using proper journal entry form journalize the above transactions