(b) Prepare the journal entries including any rebates that Blossom should make to record the sale, on account, of the 12,000 units in the first quarter of the year assuming Blossom follows ASPE. Ignore any cost of goods sold entry. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Account Titles and Explanation Debit Credit (To record sale on account) (To record rebate)