Santa Fe Retailing purchased merchandise from Mesa Wholesalers with credit terms of $\frac{2}{10},\frac{n}{60}$ and an invoice price of $$21,200.$ The merchandise had cost Mesa $$14,458.$ Assume that both buyer and seller use a perpetual inventory system and the gross method.

Prepare entries that the buyer records for the $($a$)$ purchase, $($b$)$ cash payment within the discount period, and $($c$)$ cash payment after the discount period.

Prepare entries that the seller records for the $($a$)$ sale, $($b$)$ cash collection within the discount period, and $($c$)$ cash collection after the discount period.