Games Supreme Ltd. manufactures computers specifically designed for gaming. In order to keep costs down, all orders are taken online, and Games Supreme Ltd. manufactures it computes in Malaysia only after each order comes in.

A customer in Sydney places an online order for a laptop computer with Games Supreme on 10 January 2013 for $599 and pays via direct bank account transfer. Assembly for the laptop is completed on 15 January 2013, and it cost Games Supreme Ltd $250 to assemble the computer and this was paid in cash on 15 January 2013. While Games Supreme Ltd guarantees delivery, they use a third-party shipping company named ExFed. Games Supreme Ltd shipped the computer on 16 January 2013 from its assembly facility in Malaysia. The customer receives the computer on 22 January 2013. The use of ExFed services costs Games Supreme $40, and this was paid on 22 January.

e) Write down the journal entry (if any) in Games Supreme Ltd.s ledger in relation to the sale of the computer, and indicate the dates when the journal entries are recorded.