On April 25, a company installs wiring in a new home for $1,600 on account. However, on April 27, the company's work does not pass inspection, and the company grants the customer an allowance of $410 because of the problem. The customer makes full payment of the balance owed, excluding the allowance, on April 30.

Required:

1) Record the service revenue on account.

2) Record the sales allowance.

3) Record the cash collection.

4) Calculate net revenue associated with these transactions.