Tracy Company, a manufacturer of air conditioners, sold $200$ units to Thomas Company on November $17,2024.$ The units have a list price of $$650$ each, but Thomas was given a $30\%$ trade discount. The terms of the sale were $3/10,$ n$/30.$

Required:

$1)$ Prepare the journal entries to record the sale on November $17($ignore cost of goods$)$ and collection on November $26,2024,$ 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 $15,2024,$ assuming that the gross method of accounting for cash discounts is used.