Fine Furniture Wholesale uses a perpetual inventory system. Journalize the following sales transaction. Exclude explanations from journal entries. Assume the company records sales at the gross amount. Jan. $13$: Fine Furniture Wholesale received payment from Amesbury Furniture Store in the amount due from Jan. $4,$ less the return and discount.

Transactions

Jan. $4$ Sold $$15,500$ of furniture on account, credit terms are $\frac{3}{15},\frac{n}{30},$ to Amesbury Furniture Store. Cost of goods is $$7,750.$

Jan. $8$ Received a $$200$ sales return on damaged goods from Amesbury Furniture Store. Cost of goods damaged is $$100.$

Jan. $13$ Fine Furniture Wholesale received payment from Amesbury Furniture Store on the amount due from Jan. $4,$ less the return and discount.

Jan. $20$ Sold $$5,100$ of furniture on account, credit terms are $\frac{3}{10},$ n$/45,$ FOB destination, to San Mateo Furniture. Cost of goods is $$2,550.$

Jan. $20$ Fine Furniture Wholesale paid $$110$ on freight out.

Jan. $25$ Fine Furniture Wholesale negotiated a $$600$ allowance on the goods sold on Jan. $20$ to San Mateo Furniture.

Jan. $29$ Received payment from San Mateo Furniture on the amount due from Jan. $20,$ less the allowance and discount.

Jan. $13$: Fine Furniture Wholesale received payment from Amesbury Furniture Store on the amount due from Jan. $4,$ less the return and discount.

$\backslash$table$[[$Date$,$Accounts,Debit,Credit$],[$Jan$.13,$Cash,,$],[$Sales Discounts,,$],[$Accounts Receivable$-$Amesbury Furniture Store,,$15,300]]$