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Intercoastal Shelving Company Made a Sale to Superb Knives for $8,800

Question 83

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Intercoastal Shelving Company made a sale to Superb Knives for $8,800 on December 10, 2013. Since it was approaching year end, Intercoastal wanted to encourage prompt payment, so it provided generous discounts for those clients able to pay promptly. Thus Intercoastal offered terms of 5/10, net 20. Superb paid the invoice on January 20, 2014.
How should Intercoastal record the invoice and its subsequent collection if the company uses (a)the gross method or (b)the net method?

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