Part $1$: The following merchandise transactions occurred during the month of March for Jeffries Inc. which uses a perpetual inventory system. Jeffries Inc. records discount using the gross method.

a$.$ March,$3$: Jeffries Inc: sold merchandise on account to Garrabrant LLC for $$48,000$ on terms $\frac{4}{15},\frac{n}{30}.$

b$.$ March $6$: Jeffries Inc. sold merchandise on account to Thompson Inc. for $$22,500$ on terms $\frac{3}{15},\frac{n}{45}.$

c$.$ March $6$: Jeffries Inc. estimates allowances of $$2,160$ will be honored on the sales to Thompson Inc. and records these estimates at point of sale.

d$.$ March $15$: Garrabrant LLC paid Jeffries Inc. for the amount owed.

e$.$ March $30$: Thompson Inc. paid Jeffries Inc. for the amount owed.

Required: Prepare the journal entries using the gross method. Round all values to the nearest dollar.

$($a$)$: Prepare the journal entry for Jeffries Inc. on March $3.$