Customer return and refund On December 28, 20Y3, Silverman Enterprises sold $18,500 of merchandise to Beasley Co. with terms 2/10,n/30. The cost of the goods sold was $11,200. On December 31, 20Y3, Silverman prepared its adjusting entries, yearly financial statements, and closing entries. On January 3, 2014, Silverman Enterprises issued Beasley Co. a credit memo for returned merchandise. The invoice amount of the returned merchandise was $4,000 and the merchandise originally cost Silverman Enterprises $2,350. a. Journalize the entries by Silverman Enterprises to record the December 28, 2093 sale, using the net method under a perpetual inventory system. If an amount box does not require an entry, leave it blank. 2013 Dec. 28 Accounts Receivable-Beasley Co. Sales II II 2013 Dec. 28 Cost of Goods Sold Inventory Feedback b. Journalize the entries by Silverman Enterprises to record the merchandise returned by Beasley Co. on January 3, 2014. If an amount box does not require an entry, leave it blank. 2014 Jan. 3 Customer Refunds Payable Accounts Receivable-Beasley Co. II II 2014 Jan. 3 Inventory Estimated Returns Inventory Feedback C. Journalize the entry to record the receipt of the amount due by Beasley Co. on January 7, 2014. If an amount box does not require an entry, leave it blank, 2014 Jan. 7 Cash Accounts Receivable-Beasley Co