On October 2,2025 , Crane Company sold $6,260 of its elite camping gear (with a cost of $3,900 ) to Windsor Outfitters. As part of the sales agreement, Crane includes a provision that if Windsor is dissatisfied with the product, Crane 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 Crane and Windsor). Windsor expects total allowances to Windsor to be $800. On October 16,2025 , Crane grants an allowance of $400 to Windsor because the color for some of the items delivered was a bit different than what appeared in the catalog. (a) Prepare journal entries for Crane to record (1) the sale on October 2,2025, (2) the granting of the allowance on October 16, 2025; and, (3) any adjusting required on October 31, 2025 (when Crane prepares financial statements). Crane now estimates additional allowances of $240 will be granted to Windsor in the future. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Indicate the income statement reporting by Crane at October 31, 2025, of the information related to the Windsor transaction. CRANE COMPANY Income Statement (Partial) $ $