American Wholesalers sells cereal to a customer for $10,000 on account on December 1. The customer has not paid the balance due as of the end of the year. After an analysis of the customer's account, American Wholesalers estimates that the customer will ultimately pay only $9,000 of the $10,000 that is due. Prepare the journal entries needed to record these transactions. (Ignore the journal entry that would typically be necessary to record the inventory reduction and the cost of goods sold