E18-1 Jupiter company sells goods to Danone Inc on January 1, 2014. The goods have a sales price of $610,000 (cost $500,000). the terms of the sale are net 30. If Danone pays within 5 days, it receives a cash discount of $10,000. Past history indicates the cash discount will be taken. a. Prepare the journal entries for Jupiter for January 1, 2014. b. Prepare the journal entries for Jupiter for January 31, 2014, assuming Danone does not make payment until January 31, 2014.