Harwell Company manufactures automobile tires. On July 15, 2021, the company sold 1,800 tires to the Nixon Car Company for $60 each. The terms of the sale were 2/10, 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, 2021. Record the sale of 1,800 tires for $60 each with a term of 2/10, n/30 under the net method of accounting for cash discounts. 2. Prepare the journal entries to record the sale on July 15 (ignore cost of goods) and payment on August 15, 2021. Record the sale of 1,800 tires for $60 each with a term of 2/10, n/30 under the net method of accounting for cash discounts.