Netherland Corporation has the following unadjusted balances: Accounting Receivable, $91,000 (debit), and Allowance for Sales Discounts $410 (credit). Of the receivable, $61,000 of them are within the 2% discount period, and Netherland expects buyers to take $1,200 in future-period discounts ($61,000 x 2%) arising from this period's sales. The adjusting entry or entries to estimate sales discounts is (are):