Record the following transactions for Lett Company. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

1.	On August 4, Lett sold merchandise on account to Smiley Company for $610, terms 2/10, n/30.
2.	On August 7, Lett granted Smiley a sales allowance and reduced the cost of the merchandise by $60 because some of the goods were slightly damaged.
3.	On August 12, Smiley paid the account in full.

No. Account Titles and Explanation Debit Credit

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