Altcom Company (the buyer) purchases $2,000 of merchandise on account from Bayside Tech Industries (the seller). The merchandise originally cost Bayside Tech Industries $1,500. Altcom Company found the units received were not the correct color. After negotiation, Altcom Company decides to keep the merchandise. Bayside Tech Industries will give an allowance (or credit) of $200 to Altcom Company for the error and inconvenience. What entry (or entries) would the Altcom Company record in their accounting records for this allowance?