Harwell Company manufactures automobile tires. On July $15,2018,$ the company sold $2,500$ tires to the Nixon Car Company for $$60$ each. The terms of the sale were $3/10,$ n$/30.$ Harwell uses the net method of accounting for cash discounts.

Required:

$1.$ Prepare the journal entries to record the sale on July $15($ignore cost of goods$)$ and payment on July $23,2018.$

$2.$ Prepare the journal entries to record the sale on July $15($ignore cost of goods$)$ and payment on August $15,2018.$