help please

Jan. 8. Sold merchandise on account, $20,000, terms FOB destination, 1/10, n/30. The cost of merchandise sold was $14,000. Balance Sheet Statement of Assets Liabilities + Stockholders' Equity Income Cash Flows Statement Accounts Receivable v + Inventory V E No Effect v Retained Earnings v Jan. 8. 20,000 X -14,000 0 6,000 X Jan. 8. Statement of Cash Flows Income Statement No effect v 0 Sales V 20,000 X Cost of goods sold v -14,000 Net income v 6,000 X