Carla Vista Company sells goods to Wildhorse Inc. by accepting a note receivable on January $2,2025.$ The goods have a sales price of $$599,000($cost of $$520,000).$ The terms are net $30.$ If Wildhorse pays within $5$ days, however, it receives a cash discount of $$9,000.$ Past history indicates that the cash discount will be taken. On January $28,2025,$ Wildhorse makes payment to Carla Vista for the full sales price.

$($a$)$

Prepare the journal entries to record the sale and related cost of goods sold for Carla Vista Company on January $2,2025,$ and the payment on January $28,2025.$ Assume that Carla Vista Company records the January $2,2025,$ transaction using the Gross method. $($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. List all debit entries before credit entries. Record journal entries in the order presented in the problem.$)$