Netherland Corporation has the following unadjusted balances: Accounts Receivable, $83,000 (debit), and Allowance for Sales Discounts $330 (credit). Of the receivables, $53,000 of them are within the 3% discount period, and Netherland expects buyers to take $1,590 in future-period discounts ($53,000 3%) arising from this period's sales. The adjusting entry or entries to estimate sales discounts is (are):