a$.$ Prepare Espresso's journal entries $($ignoring cost of goods sold$)$ for the following transactions under the gross method.

$\backslash$table$[[$Date$,$Account Name,,Dr$.,$Cr$.],[$Aug$.12,$Accounts Receivable,,$100,000,0],[$Sales Revenue,,$0,100,000],[$To record sales,,,$],[$Aug$.17,$Sales Returns and Allowances,hat$(vec(t)),15,000,0],[$Accounts Receivable,hat$(v),0,15,000],[$To record return of merchandise,,,$],[$Aug$.19,,$vec$(widehat(V)),0,0],[,,0,0],[,$vec$(t),0,0],[$To record cash collections,,,$],[$Aug$.24,,=>,0,0],[,t,0,0],[$To record return of merchandise,,,$],[$Aug$.27,5=,$;$,0,0],[-3,$i$),0,0],[$To record cash collections,,,$],[$Sep$.12,,),0,0],[$s$,$t$),0,0],[,,0,0],[$To record return of merchandise,,$3,],[$Sep$.14,,,0,0],[,,0,0]]$