ILLLILII PIUgress Kingbird Company sold $9,630 of its specialty shelving to Elkins Office Supply Co. on account. Prepare the entries when (a) Kingbird makes the sale. (If no entry is required, select "No Entry for the account titles and enter Indented when the amount is entered. Do not indent manually) for the amounts Credit account titles are automatically Account Titles and Explanation Debit Credit (b) Kingbird grants an allowance of $706 when some of the shelving does not meet exact specifications but still could be sold by Elkins. If no entry is required, select "No Entry"for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit (c) at year-end. Kingbird estimates that an additional $187 in allowances will be granted to Elkins. (If no entry is required, select "No Entry for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually) Account Titles and Explanation Debit Credit