Journalize the following transactions for the seller, Bell Company, using the gross method to account for sales discounts. Assume a perpetual inventory system. Make sure to enter the day for each separate transaction. January 9 Sold goods costing $9,000 to Washington Company on account, $15,000, terms 5/10, 1/30. The goods are sold FOB shipping point, freight prepaid by seller, $330. January 15 Washington Company returned damaged merchandise previously purchased on account, $2,600. January 19 Received the amount due from Washington Company. Note: The entry to record the shipping payment to the delivery company is not required in this problem. Date Account Title Debit Credit