Furtastic manufactures imitation fur garments. on june 1, 2021, furtastic made a sale to willett’s department store under terms that require willett to pay $200,000 to furtastic on june 30, 2021. in a separate transaction on june 15, 2021, furtastic purchased brand advertising services from willett for $22,000. the fair value of those advertising services is $10,000. furtastic expects that 2% of all sales will prove uncollectible. prepare the journal entries to record the transactions above. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field.)