Tracy Company, a manufacturer of air conditioners, sold $200$ units to Thomas Company on November $17,2024.$ The units have a list price of $$450$ each, but Thomas was given a $30\%$ trade discount. The terms of the sale were $310/$

$,$ n$30/$

$.$

$3-$a$.$ Prepare the journal entries to record the sale on November $17($ignore cost of goods$)$ and collection on November $26,2024,$ assuming that the net method of accounting for cash discounts is used.

$3-$b$.$ Prepare the journal entries to record the sale on November $17($ignore cost of goods$)$ and collection on December $15,2024,$ assuming that the net method of accounting for cash discounts is used.