Tracy Company, a manufacturer of air conditioners, sold $100$ units to Thomas Company on November $17,2021.$ The units have a list price of $$800$ each, but Thomas was given a $25\%$ trade discount. The terms of the sale were $2/10,$ n$/30.$Required:

$1.$ Prepare the journal entries to record the sale on November $17($ignore cost of goods$)$ and collection on November $26,2021,$ assuming that the gross method of accounting for cash discounts is used.

$2.$ Prepare the journal entries to record the sale on November $17($ignore cost of goods$)$ and collection on December $15,2021,$ assuming that the gross method of accounting for cash discounts is used.