D Question 18 6 pts REQUIRED: Record any necessary journal entries to account for the following transaction. Jan 31st Sells one refrigerator (original cost: $12,000) with a two-year "beer of the month" subscription for a discounted cash price of $21,600. The cash and refrigerator are both exchanged on this date. The normal sales price of the refrigerator, by itself, is $20,400. The normal sales price of a two-year "beer of the month" subscription, by itself, is $3,600. No beer will be delivered until mid-February