Glick Corporation offers a 10% volume discount to customers who purchase more than 10,000 units of its yoga mats in a calendar year. The volume discount applies to all units purchased in the year, not just the units above 10,000. Once a customer exceeds 10,000 units, it receives a credit for 10% of the cost of its first 10,000 units and it is subsequently billed only 90% of the list price for units purchased for the remainder of the year.

In the first quarter of 2018, Glick sold 1,200 yoga mats to Newman Corporation at the regular price of $30 per unit. At the end of the first quarter, Glick believed it was very unlikely Newmans purchases would reach 10,000 units for the year.

Due to an expansion of its business, Newman increased its purchases to 4,500 yoga mats in the second quarter of 2018. At the end of that quarter, Glick revised its estimate of Newmans full-year purchases and believed that it was highly likely Newmans purchases for the year would exceed 10,000 units.

Required:

1. What is the journal entry to record Glicks revenue in the first quarter of 2018?

2. What is the journal entry to record Glicks revenue in the second quarter of 2018?