QUESTION: This class has $30$ students. Each student is going to order a Tesla Model Y $($Please do not actually order a car, this is just a hypothetical question$).$ For simplicity, we will assume the following:

The price of each car is $$60,000($before sales tax$)$

The deposit required while ordering is $$12,000.$

Sales tax are $5\mathrm{.}00\%($assessed when the car is delivered$)$

Final payment is due when car is delivered.

The following is a summary of the transactions that occurred:

April $7-$ all $30$ students made their orders and paid the $$12,000$ required deposit.

April $24-$ Twenty $24$ cars are delivered and the $24$ students pay the total remaining balances.

April $29-$ the remaining $6$ cars are delivered and the $6$ students pay the total remaining balances.

REQUIRED: Record proper journal entries for TESLA for the above three transactions.