During the year, Neighbor Co$-$Op Inc. sells $1,000$ beverages in glass bottles and receives a $$1\mathrm{.}00$ deposit for each returnable bottle sold. As of December $31,$ a total of $800$ glass bottles we returned and deposits on $120$ bottles were forfeited because it is the company's policy that a deposit must be claimed within $30$ days. The remaining $80$ bottles are still with customers within the $30-$day claim period.

Required

a$.$ Record the collection of deposits during the year.

b$.$ Record the return of glass bottles during the year.

c$.$ Record the forfeiture of deposits during the year assuming that the cost of each bottle is $$0\mathrm{.}80.$

Note: Round your answers to the nearest whole dollar.

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