Merchandise costing $$2,200$ is sold for $$3,200$ on terms $2/30,$ n$/60.$ The customer pays within the discount period. Prepare the journal entries needed at $($a$)$ time of sale and $($b$)$ collection of payment from the customer, assuming the company uses a perpetual inventory system with the gross method of recording sales discounts. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$