On July 1, Oura Corp. made a sale of $ 450,000 to Stratus, Inc. on account. Terms

Question:

On July 1, Oura Corp. made a sale of $ 450,000 to Stratus, Inc. on account. Terms of the sale were 2/ 10, n/ 30. Stratus makes payment on July 29. Oura uses the net method when accounting for sales discounts. Ignore cost of goods sold and the reduction of inventory.
a. Prepare all Oura’s journal entries.
b. What net sales does Oura report?