the sales agreement, Cullumber includes a provision that it hanhoe is dissatisfed with the proctuct, Cullumber will grark an alicumance on the sales price or agree to take the product back $($a$)$though returns are rare, given the lons term relationship between Cullumber and Ivanhoe$),$ Wanhoe expects total allowances to twamhoe to be $$770.$ On October $16,2005,$ Cullumber grancs an allicwance of $$400$ to lvanhoe because the color for some of the irems delivered was a tit different than what appeared in the catalog.

Prepare journal entries for Cullumber to record $(1)$ the sale on October $2,2025,(2)$ the grancing of the allowance on October $16,2025,$ and, $(3)$ any adjusting required on Octaber $31,2025($when Cullumber prepares financial statements$).$ Culiumber now amounts Listall debit entries before credit enties$)$