Tracy Company, a manufacturer of air conditioners, sold 100 unis to Thomas Company on November 17 2016. The units have a list price of S600 each, but Thomas was given a 30% trade discount. The terms of the sale were 2/10, n/30 3.1 Prepare the journal entries to record the sale on November 17 (ignore cost of goods) and collection on November 26, 2016, assuming that the net method of accounting for cash discounts is used. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)