Review the following sales transactions for Birdy Birdhouses and record any required journal entries.

Aug. $10$ Birdy Birdhouses sells $20$ birdhouses to customer Julia Brand at a price of $$70$ each in exchange for cash. The cost to Birdy is $$46$ per birdhouse.

Aug. $12$ Birdy Birdhouses sells $30$ birdhouses to customer Julia Brand at a price of $$68$ each on credit. The cost of sale for Birdy is $$44$ per birdhouse. Terms of the sale are $2/10,$ n$/30,$ invoice date August $12.$

Aug. $14$ Julia discovers $6$ of the birdhouses are slightly damaged from the August $10$ purchase and returns them to Birdy for a full refund. Julia also discovers that $10$ of the birdhouses from the August $12$ purchase are painted the wrong color but keeps them since Birdy granted an allowance of $$24$ per birdhouse.

Aug. $20$ Julia pays her account in full from the August $12$ purchase, less any returns, allowances, and$/$or discounts.