Antiques by Alice uses a perpetual inventory system. Journalize the following sales transactions for Antiques by Alice. Explanations are not required. The company estimates sales returns at the end of each month. (Record debits first, then credits. Exclude explanations from journal entries. Assume the company records sales at the net amount. Round all numbers to the nearest whole dollar.) (Click the icon to view the transactions.) Jan. 4: Sold $15,500 of antiques on account, credit terms are n/30, to Calla Designs. Cost of goods is $7,750. Begin by preparing the entry to journalize the sale portion of the transaction. Do not record the expense related to the sale. We will do that in the following step. Date: Jan. 4 Accounts Debit Credit