how did they get 6014 as the solution to this problem please i need help

Sep. 8: Sold merchandise inventory to Hilton Company, $6,200, on account. Terms 3/15,n/35. Cost of goods, $2,852. Begin by preparing the entry to journalize the sale portion of the transaction. Do not record the expense related to the sale. We will do that in the following step. Now journalize the expense related to the September 8 sale-Cost of goods, $2,852