Novak Company sold $9,850 of its specialty shelving to Elkins Office Supply Co. on account. Prepare the entries when (a) Novak makes the sale. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles automatically indented when the amount is entered. Do not indent manually.) (b) Novak grants an allowance of 5631 when some of the shelving does not meet exact specifications but still could be soid by Ekins. off no entry is required select "No Entry" for the occount sities and enter O for the amounts. Crefit occount citios are outomaticalily indented when the amount is entered Do not indent manvally) (c) at year-end. Novak estimates that an additional $205 in allowances will be granted to Elkins. (If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. Credit occount titles are automatically indented when the amount is entered. Do not indent manually.)