Brief Exercise 5-13 Prepare the journal entries to record the following sales transactions on Whispering Winds Corp.'s books, assuming a periodic inventory system is used. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to O decimal places, e.g. 125.) Whispering Winds sold $42,100 of goods to Xtra Inc, terms 2/10, n/45, FOB destination. The cost of the goods sold was $23,576 The appropriate company paid freight costs of $70o. Xtra returned $6,500 of the merchandise purchased from Whispering Winds on January 2, because it was not needed. The cost of the merchandise returned was $3,640, and it was restored to inventory. Whispering Winds received the balance due from Xtra. Jan. 2 5 6 11 Date Account Titles and Explanation Debit Jan. 2 (To record credit sale) To record cost of merchandse sold) (To record return of goods)