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383 A B D LE Problem 3 SALES (CASH) DISCOUNTS 3 journal entries Problem 3 INSTRUCTIONS: Record the following transactions for Springer Inc. Date $120 1 Dec Sold merchandise to Drexel Corp., terms 2/10, net 30 s Dec Drexel returned damaged merchandise to Springer Inc. 8 Dec Springor Inc received payment due from Drexel $20 Problem 4 ALLOWANCE METHOD 5 journal entries Problem 4 Date INSTRUCTIONS Handel Company uses the allowance method for estimating uncollectible accounts. Prepare the journal entries to record the following transactions: 1 Sep Sold merchandise to a retail customer for $200 1-Oct Received payment from this customer for 1-Nov Wrote off as uncollectible the balance of this customer's account. 1-Dec Unexpectedly received a check from this customer for s 50 S 40