On October $2,2025,$ Blossom Company sold $$6,220$ of its elite camping gear $($with a cost of $$3,670)$ to Sheridan Outfitters. As part of

the sales agreement, Blossom includes a provision that if Sheridan is dissatisfied with the product, Blossom will grant an allowance on

the sales price or agree to take the product back $($although returns are rare, given the long$-$term relationship between Blossom and

Sheridan$).$ Sheridan expects total allowances to Sheridan to be $$790.$ On October $16,2025,$ Blossom grants an allowance of $$410$ to

Sheridan because the color for some of the items delivered was a bit different than what appeared in the catalog.

Prepare journal entries for Blossom to record $(1)$ the sale on October $2,2025,(2)$ the granting of the allowance on October $16,$

$2025,$ and, $(3)$ any adjusting required on October $31,2025($when Blossom prepares financial statements$).$ Blossom now estimates

additional allowances of $$250$ will be granted to Sheridan in the future. $($Credit account titles are automatically indented when the

amount is entered. Do not indent manually. If no entry is required, select $"$No entry" for the account titles and enter $0$ for the amounts. List

all debit entries before credit entries.$)$

No

Date

Account Titles and Explanation

Debit

$(1)$

Sales Revenue

$($To record sales on account$)$

Ci

$($To record cost of goods sold$)$

$(2)$

$($To record allowance$)$

$(3)$