$($All options avaliable to choose are beside date$)$ December $31,20$Y$3,$ Silverman prepared its adjusting entries, yearly financial statements, and closing entries. On January $3,20$Y$4,$ Silverman Enterprises issued Beasley Co$.$ a credit memo for returned merchandise. The invoice amount of the returned merchandise was $$4,400$ and the merchandise originally cost Silverman Enterprises $$2,400.$

Customer return and refund

a$.$ Journalize the entries by Silverman Enterprises to record the December $28,20$Y$3,$ sale. If an amount box does not require an entry, leave it blank.

c$.$ Journalize the entry to record the receipt of the amount due by Beasley Co$.$ on January $7,20$Y$4.$ If an amount box does not require an entry, leave it blank.