Sales Under the Installment Method The following information is available for the Butler Company in 2007, its first year of operations:

Total credit sales (including installment method sales)

$205,000

Total cost of goods sold (including installment method cost of goods sold)

130,000

Installment method sales

65,000

Installment method cost of goods sold

39,000

Cash receipts on credit sales (including installment method sales of $20,000)

120,000

Required

1. Prepare the journal entries for 2007.

2. If the company collected $45,000 in 2008 on its 2007 installment method sales, prepare the appropriate journal entries in 2008.