Journalize the following merchandise transactions: (If an amount box does not require an entry, leave it blank.) a. Sold merchandise on account, $13,900, with terms 2/10, net 30. The cost of the merchandise sold was $9,035. Sale Accounts Receivable 13,900 Sales 13,900 Cost Cost of Merchandise Sold Merchandise Inventory b. Received payment within the discount period. Cash Sales