Gupta Accessories sold merchandise to a customer on credit for $3,000, terms 2/10, n/30. The cost of the merchandise to Gupta was originally $1,800. If the customer pays 7 days after the sale occurred, what amount would be entered into the Sales Discount Dr. column in its cash receipts journal?

Harrys Home & Garden originally purchased merchandise from a supplier at a cost of $2,000. Harrys sold that same merchandise to a customer for $3,800 cash. What amount would be entered into the Cost of Good Sold Dr. / Inventory Cr. column in Harrys cash receipts journal for the sale?