Journalize the following transactions for the seller, Martinez 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.

November $8$ Sold goods costing $$5,400$ to Perez Company on account, $$9,000,$ terms $2/10,$ n$/30.$ The goods are sold FOB shipping$\_$point, freight

prepaid by seller, $$450.$

November $14$ Perez Company returned damaged merchandise previously purchased on account, $$2,000.$

November $18$ Received the amount due from Perez Company.

Note: The entry to record the shipping payment to the delivery company is not required in this problem.