During the months of January and February, Solitare Corporation sold goods to two customers. The sequence of events was as follows:

January 6	Sold goods for $100 to Wizard Incorporated with terms 2/30, n/60. The goods cost Solitare $75.
January 6	Sold goods to Spyder Corporation for $90 with terms 5/10, n/60. The goods cost Solitare $65.
January 14	Collected cash for the amount due from Wizard Incorporated.
February 28	Collected cash for the amount due from Spyder Corporation.

Required:

Prepare journal entries to record the transactions, assuming Solitare records discounts using the gross method in a perpetual inventory system. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)