Tarth enters into a contract with Mormont on September 1, 2022 to supply 100 axes at a price of $30 each. The products are delivered to Mormont on October 15th, FOB destination, and terms are n/30. The cost of the axes to Tarth is $10 per axe. No returns are expected but Tarth cannot assess Mormont's ability to pay any amounts owing. Mormont pays the amount in full on December 1, 2022. a) What would be Tarth's journal entry to recognize revenue under the earnings approach if collectability is uncertain? (4 marks) b) What is the journal entry(s) when Mormont pays on December 1? (6 marks) DEC