On April 25, Foreman Electric installs wiring in a new home for $3,400 on account. However, on April 27, Foreman's electrical work does not pass inspection, and Foreman grants the customer an allowance of $590 because of the problem. The customer makes full payment of the balance owed, excluding the allowance, on April 30.

record the service revenue on account

record the sales allowance

record the cash collection