On April $25,$ Foreman Electric installs wiring in a new home for $$3,500$ on account. However, on April $27,$ Foreman$$s electrical work does not pass inspection, and Foreman grants the customer an allowance of $$600$ because of the problem. The customer makes full payment of the balance owed, excluding the allowance, on April $30.$

Required:

$1.2.$ & $3.$ Record the journal entries for the above information.