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 $70. January 6 Sold goods to Spyder Corporation for $80 with terms 5/10, n/60. The goods cost Solitare $60. 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.)