Presented below is information from Whispering Computers Incorporated.

July 1		Sold $16,800 of computers to Robertson Company with terms 3/15, n/60. Whispering uses the gross method to record cash discounts. Whispering estimates allowances of $1,092 will be honored on these sales.
10		Whispering 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 Whispering for its purchase of July 17.

Prepare the necessary journal entries for Whispering Computers.

Date	Account Titles and Explanation	Debit	Credit
	(To record sales revenue.)
	(To record allowance for sales returns.)