Sales Discounts, Most-Likely-Amount Method. On July 1, Oura Corp. made a sale of $450,000 to Stra-tus, Inc. on account. Terms of the sale were 2/10, n/30. Stratus makes payment on July 9. Oura uses the most-likely-amount method and assumes that the customer will take the discount when accounting for sales discounts. Ignore cost of goods sold and the reduction of inventory. a. Prepare all Ouras journal entries. b. What net sales does Oura report?