Jordan Corporation had sales in 2010 of $150,000, in 2011 of $180,000, and in 2012 of $225,000. The gross profit percentage of each year, in order, was 26%, 29%, and 32%. Past history has shown that 20% of total sales are collected in the first year, 40% in the second year, and 20% in the third year. Assuming these collections are made as projected, give the journal entries for 2010, 2011, and 2012, assuming the installment sales method. Ignore provisions for bad debts and interest.