On December $29$ of the current year, Sabre Company sold merchandise for $$8,000$ on credit terms, $\frac{3}{10},\frac{n}{60}.$ Its accounting period ends December $31.$

Required

Provide the following entries under the net 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$).$

$\backslash$table$[[,$Account Name,Dr$.,Cr.,],[$a$.,$Accounts Receivable,$0,,x$