Journalize the following transactions for the seller, Simmons 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. August 2 Sold goods costing $6,000 to Adams Company on account, $10,000, terms 1/10, n/30. The goods are sold FOB shipping point, freight prepaid by seller, $340. August 8 Adams Company returned damaged merchandise previously purchased on account, $1,900. August 12 Received the amount due from Adams Company. Note: The entry to record the shipping payment to the delivery company is not required in this problem.