Can someone fill in the red box? Is the correct answer Allowance for Sales Returns or Accounts Recivable?

Presented below is information from Indigo Computers Incorporated. July 1 Sold $24, 700 of computers to Robertson Company with terms 3/15, n/60. Indigo uses the gross method to record cash discounts. Indigo estimates allowances of $1, 341 will be honored on these sales. 10 Indigo received payment from Robertson for the full amount owed from the July transactions. 17 Sold $207, 200 in computers and peripherals to The Clark Store with terms of 2/10, n/30. 30 The Clark Store paid Indigo for its purchase of July 17. Prepare the necessary journal entries for Indigo Computers. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)