E$6-16$ Making journal entries$-$by$-$product

Espana Co$.$ makes one main product, Uno, and a by$-$product, Dos, which splits off from the main product when the work is threefourths completed. Dos is sold without further processing and without being placed in stock. During June, $$1,200$ is realized from the sale of the by$-$product.

Make the entries to record the recovery and sale of the byproduct, on account, on the assumption that the recovery is treated as one of the following:

a$.$ A reduction in the cost of the main product

b$.$ Other income