On December $29$ of the current year, Sabre Company sold merchandise for $$4,000$ on credit terms, $3/10,$ n$/60.$ Its accounting period ends December $31.$

Required

Provide the following entries under the gross method.

a$.$ To record the merchandise sale. Omit the cost of goods sold entry.

b$.$ To record collection of the account, assuming collection took place on January $5$ of next year.

c$.$ To record collection of the account, assuming collection took place on February $15$ of next year.

$$ Note: If a line in a journal entry isn't required for a transaction, select $"$N$/$A$"$ as the account name and leave the Dr$.$ or Cr$.$ answer blank $($zero$).$

$0$