Kingbird Company sold $8,490 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 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Account Titles and Explanation Debit Credit

enter an account title enter a debit amount enter a credit amount

enter an account title enter a debit amount enter a credit amount

(b) Kingbird grants an allowance of $681 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 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Account Titles and Explanation Debit Credit

enter an account title enter a debit amount enter a credit amount

enter an account title enter a debit amount enter a credit amount

(c) at year-end. Kingbird estimates that an additional $217 in allowances will be granted to Elkins. (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.)

Account Titles and Explanation Debit Credit

enter an account title enter a debit amount enter a credit amount

enter an account title enter a debit amount enter a credit amount