Record the journal entries for the following transactions for Moon Company:

a$)$ On August $4,$ Moon sold merchandise on account to Mullin Company for $$610,$ terms $\frac{2}{10},\frac{n}{30}.$

b$)$ On August $7,$ Moon granted Mullen a sales allowance and reduced the cost of the merchandise by $$60$ because some of the goods were slightly damaged.

c$)$ On August $12,$ Mullin paid the account in full.