Presented below is information from Windsor Computers Incorporated.

July 1		Sold $21,200 of computers to Robertson Company with terms 3/15, n/60. Windsor uses the gross method to record cash discounts. Windsor estimates allowances of $1,378 will be honored on these sales.
10		Windsor received payment from Robertson for the full amount owed from the July transactions.
17		Sold $212,000 in computers and peripherals to The Clark Store with terms of 2/10, n/30.
30		The Clark Store paid Windsor for its purchase of July 17.

Prepare the necessary journal entries for Windsor Computers. (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.)

Date Account Titles and Explanation Debit Credit (To record sales revenue.) (To record allowance for sales returns.)