- Journal Entries- Recording Sales Transactions - Net Method On September 10th, Sabre made a sale on account, 2/10,n30 for $400,000, and the company uses the net method. In the spaces below, record three journal entries related to the sale. Assuming Sabre uses the net method, record the sale transaction on September 10th. Record the entry Sabre. would make if the customer paid within the discount period, on September 18th. Record the entry Sabre. would make if the customer paid after the discount period expired, on October 12th