Netherland Corporation has the following unadjusted balances: Accounts Receivable, $93,000 (debit), and Allowance for Sales Discounts $430 (credit). Of the receivables, $63,000 of them are within the 2% discount period, and Netherland expects buyers to take $1,260 in future-period discounts ($63,000 × 2%) arising from this period's sales. The adjusting entry or entries to estimate sales discounts is (are):