Need help specifically on Dec. 13 and the second part of this question please.

Exercise 5-5 Presented below are transactions related to Bogner Company. 1. On December 3, Bogner Company sold $670,600 of merchandise to Maris Co., terms 4/10, n/30, FOB shipping point. The cost of the merchandise sold was $396,90 2. On December 8, Maris Co. was granted an allowance of $25,000 for merchandise purchased on December 3. 3. On December 13, Bogner Company received the balance due from Maris Co. Prepare the journal entries to record these transactions on the books of Bogner Company using a perpetual inventory system. (Credit account titles are automatically inde for the account tittes and enter o for the amounts) when amount is entered. Do not indent manually. If no entry is required, select "No Entry No. Date Account Titles and Explanation 1. Dec. 3MAccountsReceivable I [: Debit Credit 670600 670600 -Sales Revenue (To record credit sale) Dec. 3 Cost of Goods Sold 396900 396900 Inventory (T record cost of merchandise sold) 2. Dec. 25000 s Returns and Allomances 25000 Accounts Receivable