On October 2, 2017, Laplante Company sold elite camping gear to Lynch Outfitters. As part of the sales agreement, Laplante includes a provision that if Lynch is dissatisfied with the product, Laplante will grant an allowance on the sales price or agree to take the product back (although returns are rare, given the long-term relationship between Laplante and Lynch). October 16, 2017, Laplante grants an allowance to Lynch because the color for some of the items delivered was a bit different than what appeared in the catalog. Additional information concerning the sale follows:

Sales price of camping gear				$ 6,000
Cost of gear sold				3,600
Expected total allowances to Lynch				800
Allowance granted to Lynch on October 16, 2017				400

Prepare journal entries for Laplante to record (1) the sale on October 2, 2017, (2) the granting of the allowance on October 16, 2017, and, (c) any adjusting required on October 31, 2017 (when Laplante prepares financial statements). Laplante now estimates additional allowances of $250 will be granted to Lynch in the future.