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(b): Assume that Max Glass sells hurricane glass to Oliver Builders. As part of the sales agreement, Max includes a provision that if Oliver is dissatisfied with the product, Max will grant an allowance on the sales price or agree to take the product back. On January 16, 2019, Max grants an allowance of $300 to Oliver because some of the hurricane glass is defective. The entry to record this transaction is: On January 31, 2019, before preparing financial statements, Max estimates that an additional $100 in sales returns and allowances will result from the sale to Oliver on January 4, 2019. An adj Isting entry to record this additional allowance is