Journalize the following sales transactions for Antique Mall. Explanations are not required.

Jan. 4 Sold $ 12,200 of antiques on account, credit terms are 3/15, n/30. Cost of goods is $ 6,400.

8 Received a $ 400 sales return on damaged goods from the customer. Cost of goods damaged is $ 210.

13 Antique Mall receives payment from the customer on the amount due from Jan. 4, less the return and discount.

20 Sold $ 4,800 of antiques on account, credit terms are 1/10, n/45, FOB destination. Cost of goods is $ 1,200.

20 Antique Mall paid $ 100 on freight out.

25 Antique Mall negotiated a $ 300 allowance on the goods sold on Jan. 20.

29 Receives payment from the customer on the amount due from Jan. 20, less the allowance and discount.