Sage Hill Inc. sold $13,600 of its designer tables to Santos Furniture and Design Studios on account. Sage Hill estimates that $1,400 of these sales will either be returned or an allowance will be granted. Prepare the entries when (a) Sage Hill makes the sale (use the gross method), and (b) Sage Hill grants an allowance of $900 when some of the tables do not meet exact specifications but still could be sold by Santos.