Kingbird Co. uses the net method to account for cash discounts. On June 1,2025 , it made sales of $64,800 with terms 2/15,n/45. On June 12, 2025, Kingbird received full payment for the June 1 sale. Prepare the required journal entries for Kingbird Co. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the problem.)