3. Haver USA has a commission program in place to pay employees of the Aftersales Department for product sold. Employees receive their payment when the customer has paid for the product. Employee #1 sells $100,000 of product in May 2018; however, the customer pays $50,000 for invoice #1234 in May 2018 and $50,000 in July 2018 for invoice. #1236. The employee is paid a commission of 1% for all product sold. Prepare the journal entries required for this transaction