On November 11, Holy Grounds Coffee sold $1,872 of coffee beans on account to a customer, terms of 3/7, n/10. Using the average cost method, it determined its cost of goods sold on those coffee beans was $1,100. To record only the sale portion of the transaction (i.e., not the inventory portion of the transaction), Holy Grounds Coffee would debit ______ for _______ , and would credit _________ for __________.