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Presented below is information from Swifty Computers Incorporated. July 1 Sold $16,800 of computers to Robertson Company with terms 3/15,n/60. Swifty uses the gross method to record cash discounts. Swifty estimates allowances of $1,092 will be honored on these sales. (Swifty records these estimates at point of sale.) 10. Switty received payment from Robertson for the full amount owed from the July transactions. 17 Sold $168,000 in computers and peripherals to The Clark Store with terms of 2/10,n/30. 30 The Clark Store paid Switty for its purchase of July 17. Date Account Titles and Explanation Debit Credit (To record sales revenue.) (To record allowance for sales returns.)