Journal Entries:

Credit Sale of ABC Company to 10,000:
- Debit Accounts Receivable 10,000
- Credit Sales 10,000

ABC Company Return Goods to You for 2000:
- Debit Sales Returns and Allowances 2,000
- Credit Accounts Receivable 2,000

To ABC Company You Allowed 10% Discount:
- Debit Sales Discounts 1,000
- Credit Accounts Receivable 1,000

Pattern and Examples:
A pattern is a repeated sequence or behavior. In accounting, there are several patterns that can be observed. Here are some examples:

- The pattern of the accounting cycle, which includes recording transactions, adjusting entries, preparing financial statements, and closing entries.
- The pattern of the chart of accounts, which organizes accounts into categories such as assets, liabilities, equity, revenue, and expenses.
- The pattern of the double-entry accounting system, which requires every transaction to have a debit and credit entry that balance each other.
- The pattern of financial ratios, which compare different financial measures to analyze a company's performance.
- The pattern of budgeting, which involves setting goals and creating a plan to allocate resources to achieve those goals.

Overall, patterns in accounting help to create structure and consistency in financial reporting and analysis. By understanding these patterns, accountants can better interpret financial information and make informed decisions.