Dec. 28: Sold 170 units of goods to Ashlyn, Inc., for cash of $3,400. 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. Accounts and Explanation Date Dec. 28 Cash Sales Revenue Cash sale. Debit Credit 3,400 3,400 Now journalize the expense related to the December 28 sale-Sold 170 units of goods to Ashlyn, Inc., for cash of $3,400. (Click the icon to view the perpetual inventory record you prepared in Requirement 1.) Date Dec. 28 Accounts and Explanation Debit Credit