4 . journalize the following Jan3. sold merchandise on account of $4,250. The cost of the merchandise sold was $2,000. Jan5. issued credit memorandum for $1,250 for merchandise returned from sale on january 3rd The coast of the merchandise turned was $570 Jan 12 receiving check for the amount due for sale on jan 3rd less return on jan 5th. Jan 17 sold merchandise for $8,000 plus 6% sales tax to cash customers. The cost of the merchandise sold was $4,130