Teal Mountain Inc. sold $23,800 of its designer tables to Santos Furniture and Design Studios on account. Teal Mountain estimates that $2,900 of these sales will either be returned or an allowance will be granted. Prepare the entries when (a) Teal Mountain makes the sale (use the gross method), and (b) Teal Mountain grants an allowance of $700 when some of the tables do not meet exact specifications but still could be sold by Santos. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)