Answer:
Since the company records its transactions using hte gross method, any discounts will affect 2022 earnings. The journal entries to record these sales are:
December 28, 2021, 17 units sold
Dr Accounts receivable 425,000
Cr Sales revenue 425,000
January 6, 2022, invoices collected
Dr Cash 416,500
Dr Sales discounts 8,500
Cr Accounts receivable 425,000