Annie's Antiques uses a perpetual inventory system. Journalize the following sales transactions for Annie's Antiques. Explanations are not required. The company estimates sales returns at the end of each month.

Jan. 4 Sold $ 19,000 of antiques on account, credit terms are n/30. Cost of goods is $ 9,500.

Jan 8 Received a $ 100 sales return on damaged goods from the customer. Cost of goods damaged is $ 50.

Jan 13 Annie's Antiques received payment from the customer on the amount due from Jan. 4, less the return.

Jan 20 Sold $ 5,000 of antiques on account, credit terms are 1/10, n/45, FOB destination. Cost of goods is $ 2,500. Jan 20 Annie's Antiques paid $ 110 on freight out.

Jan 29 Received payment from the customer on the amount due from Jan. 20, less the discount.