Netherland Corporation Has the Following Unadjusted Balances: Accounts Receivable,$80,000 (Debit),and

Netherland Corporation has the following unadjusted balances: Accounts Receivable,$80,000 (debit) ,and Allowance for Sales Discounts $300 (credit) .Of the receivables,$50,000 of them are within the 2% discount period,and Netherland expects buyers to take $1,000 in future-period discounts ($50,000 × 2%) arising from this period's sales.The adjusting entry or entries to estimate sales discounts is (are) :

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