Citron Mechanical Systems makes all sales on credit, with terms 1/15, n/30. During the year, the list price (prediscount) of services provided was $686,000. Customers paid $454,000 (list price) of these sales within the discount period and the remaining $232,000 (list price) after the discount period. Citron uses the net method of recording sales. Required: 1. Compute the amount of sales that Citron recorded for the year. 2. Compute the amount of cash that Citron collected from these sales. 3. Assuming the net method was used for all sales, prepare a summary journal entry to record these sales and a second summary entry to record the cash collected