Jan. 4: Sold $13,000 of antiques on account, credit terms are n/30. Cost of goods is $6,500. 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. Date Accounts Debit Credit Jan. 4 Sold $13,000 of antiques on account, credit terms are n/30. Cost of goods is $6,500. 8 Received a $400 sales return on damaged goods from the customer. Cost of goods damaged is $200. 13 Vintage Treasures received payment from the customer on the amount due from Jan. 4, less the return. 20 Sold $4,800 of antiques on account, credit terms are 3/10, n/45, FOB destination. Cost of goods is $2,400. 20 Vintage Treasures paid $120 on freight out. 29 Received payment from the customer on the amount due from Jan. 20, less the discount