$6$ Your answer is partially correct.

Blue Company sold $$9,900$ of its specialty shelving to Elkins Office Supply Co$.$ on account. Prepare the entries ignoring cost of goods

sold entries when

$($a$)$ Blue makes the sale. $($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are

automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry.$)$

Account Titles and Explanation

Debit

Credit

Accounts Receivable

Sales Revenue

$($b$)$ Blue grants an allowance of $$715$ when some of the shelving does not meet exact specifications but still could be sold by Elkins. $($If

no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when

the amount is entered. Do not indent manually. List debit entry before credit entry.$)$

Account Titles and Explanation

Debit

Credit

Sales Returns and Allowances

Accounts Receivable

$($c$)$ at year$-$end; Blue estimates that an additional $$195$ in allowances will be granted to Elkins. $($If no entry is required, select $"$No Entry" for

the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent

manually. List debit entry before credit entry.$)$

Account Titles and Explanation

Debit

Credit

Sales Returns and Allowances