Adventure Fishing provides guided fishing tours. The company charges $$200$ per person but offers a $10\%$ discount to parties of four or more. Consider the following transactions during the month of May.

May $2$ Charlene books a fishing tour with Adventure Fishing for herself and four friends at the group discount price $($$$900=$ $$180\backslash$times $5).$ The tour is scheduled for May $7.$

May $7$ The fishing tour occurs. Adventure Fishing asks that payment be made within $30$ days of the tour and offers a $5\%$ discount for payment within $15$ days.

May $9$ Charlene is upset that no one caught a single fish and asks management for a discount. Adventure Fishing has a strict policy of no discounts related to number of fish caught.

May $15$ Upon deeper investigation, management of Adventure Fishing discovers that Charlene$$s tour was led by a new guide who did not take the group to some of the better fishing spots. In concession, management offers a sales allowance of $40\%$ of the amount due.

May $20$ Adventure Fishing receives the amount owed by Charlene.

Required:

$1.$ Record the necessary transaction$($s$)$ for Adventure Fishing on each date.

$2.$ Show how Adventure Fishing would present net revenues in its income statement.