Furniture Manufacturer Inc. sells $1,000$ chairs to a retailer for $$600,000($with a cost of $$360,000)$ in June. Additionally, Furniture Manufacturer Inc. agrees to pay $$6,000$ toward an advertising promotion campaign that the retailer will provide. The retailer will provide the advertising electronically and through local print media. The cost for the advertising campaign was negotiated as part of the revenue contract.a$.$ Prepare the entry in June to record Furniture Manufacturer Inc.s sales revenue and cost of sales, assuming cash collected is net of the advertising fee.b$.$ Prepare the entry in June to record Furniture Manufacturer Inc.s sales revenue and cost of sales now assuming that $$600,000$ cash is collected this month. The advertising fee will be paid next month to the customer.