Presented below are transactions related to Bogner Company. 1. On December 3, Bogner Company sold $618,600 of merchandise to Maris Co., terms 3/10, n/30, FOB shipping point. The cost of the merchandise sold was $396,800. 2. On December 8, Maris Co. was granted an allowance of $22,900 for merchandise purchased on December 3. 3. On December 13, Bogner Company received the balance due from Maris Co. Notes: I just need to know what is the cash for the Dec 13 and sales discounts . Thank you!