please preparte part B only thanks will upvote!

On June 3 , Concord Company sold to Chester Company merchandise having a sale price of $5,600 with terms of 2/10,n/60, f.o.b. shipping point. An invoice totalling $92, terms n/30, was received by Chester on June 8 from John Booth Transport Service for the freight cost. On June 12 , the company received a check for the balance due from Chester Company. (a) Prepare journal entries on the Concord Company books to record all the events noted above under each of the following bases. [1] Sales and receivables are entered at gross selling price. (2) Salos and receivablos are entored at net of cash ditcounts. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the problem.) Prepare the journal entry under basis 2 , assuming that Chester Company did not remit payment until July 29. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)