During the months of January and February, Silver Corporation sold goods to three customers on open account with credit terms of \(2 / 10\), net \(/ 30\). The sequence of events was as follows:

Jan. 6 Sold goods for \(\$ 4,000\) to \(S\). Green.

9 Sold goods to M. Munoz for \(\$ 800\).

14 Collected cash due from S. Green.

Feb. 8 Collected cash due from M. Munoz.

28 Sold goods for \(\$ 2,000\) to R. Reynolds.

Required:

1. Assuming that sales discounts are treated as contra revenues, compute net sales for the two months ended February 28.

2. Prepare the journal entries to record the transactions that occurred on January 6 and 14 .