Mowers Unlimited Inc. (MUI) manufactures and distributes lawnmowers. To promote the sale of a new mower type, MUI offered a mail-in rebate to retail purchasers of $50 per mower. Pertinent details follow:

• During the promotional period MUI sold 10,000 mowers to distributors that included the mail-in rebate offer. The wholesale price was $350 per unit; the cost of goods sold was $180 per unit.
• MUI estimated that 60% of retail purchasers would take advantage of the rebate offer.
• The actual redemption rate was 55%.

Required:
a. Prepare a summary journal entry to record the sale of the lawnmowers to the distributors during the promotional period.
b. Prepare a summary journal entry to record the receipt and payment of the retail customers’ rebate claims.