Journalize the following merchandise transactions: a. Sold merchandise on account, $22,000 with terms 1/10, 1/30. The cost of the goods sold was $13,200. Sale Cost b. Received payment less the discount. C. Refunded $180 to customer for defective merchandise that was not returned. Sayers Co. sold merchandise on account to a customer for $82,000 terms 2/10, n/30. The cost of the goods sold was $58,000. a. Journalize Sayers' entries to record the sale, b. Journalize the receipt of payment within the discount period. C. Journalize the entry to record the receipt of payment beyond the discount period of ten days