Sales and Sales Returns and Allowances Instructions Chart of Accounts General Journal Instructions Rubin Enterprises had the following a l ted transactions on a recent day a. Billed customer $26,700 on account for services ready provided b. Colected $5,885 in cash for services to be provided in the future G. The customer complained about aspects of the services provided in Transactions. To maintain a good relationship with this customer Rubin granted an allowance of $1400 of the list price. The customer had not yet paid for the services d. Rubin provided the services for the customer in Transaction b. Additionally, Rubin granted an allowance of $450 b us the services were provided after the promised date. Because the customer had already paid, Rubin paid the $450 slowance inch Required: Prepare the necessary journal entry for entries) for each of these transactions 124 Notes Receivable Sales and Sales Returns and Allowances Instructions Chart of Accounts General Journal Instructions General Journal POST OF DET CREDIT ASSETS ARTES 26,700.00 26,700.00 DATE DESCRIPTION Dec 31 Accounts Receivable Cash Dec 31 Cash Uneamed Sales Revenue Dec. 31' Accounts Receivable 5,885.00 5,885.00 26,700.00 Cash 1.400.00 Dec. 31 Allowance for Doubtful Accounts 26700.00 Accounts Receivable 450.00 450.00 Cash