Harwell Company manufactures automobile tires. On July 15, 2016, the company sold 1,800 tires to the Nixon Car Company for $40 each. The terms of the sale were 2/20, n/30. Harwell uses the gross method of accounting for cash discounts.

Required:

1.	Prepare the journal entries to record the sale on July 15 (ignore cost of goods) and collection on July 23, 2016. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

2.	Prepare the journal entries to record the sale on July 15 (ignore cost of goods) and collection on August 15, 2016. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)