Pls replay its urgent

Rajesh Raman ( ) (292 Points)

06 March 2016  
(1) M/s A is a service company for electronic goods. Company recovered excess telephone allownace from a technician eg:- Mr x is a technician in A company his Telephone allowance is Rs 1000. But the amount exceeds say Rs 1200. what is the journal entry ?
(2) M/s. A company charge service charges to a customer for servicing for Rs 2500/-. But later the company refund Rs. 500 to customer what is the journal entry ?