Journalize the following transactions: Jan 3 Sullivan Co, sold merchandise on account to Barney Co. $7.200, terms FOB destination, net/eom. The cost of the merchandise sold was $2,300. Jan 8 Sullivan Co. paid $335 freight charges on purchase from Sullivan Co. Jan 14 Sullivan Co, issued Barney Co. a credit memo for merchandise returned. $1.200. The cost of the merchandise returned was $700. Jan 30 Sullivan Co. received payment from Barney Co. for purchase of Jan 3. Journalize the entries for Sullivan Company first below (format use Chart of Accounts for names, but DO NOT bother to include company names: debits and credits should be whole numbers, WITH COMMAS, but NO DECIMALS OR DOLLAR SIGNS) Date Account Names Debit Credit Jan 3 Jan 8 Jan 14 wi XC 0 Jan 30 Journalize the entries for Barney Company next, below (format: use Chart of Accounts for names, but DO NOT bother to include company names; debits and credits should be whole numbers, WITH COMMAS, but NO DECIMALS OR DOLLAR SIGNS) Date Account Names Debit Credit Jan 3 Jan 14 Jan 14 Jan 30 Journalize the following transactions: Jan 3 Sullivan Co, sold merchandise on account to Barney Co. $7.200, terms FOB destination, net/eom. The cost of the merchandise sold was $2,300. Jan 8 Sullivan Co. paid $335 freight charges on purchase from Sullivan Co. Jan 14 Sullivan Co, issued Barney Co. a credit memo for merchandise returned. $1.200. The cost of the merchandise returned was $700. Jan 30 Sullivan Co. received payment from Barney Co. for purchase of Jan 3. Journalize the entries for Sullivan Company first below (format use Chart of Accounts for names, but DO NOT bother to include company names: debits and credits should be whole numbers, WITH COMMAS, but NO DECIMALS OR DOLLAR SIGNS) Date Account Names Debit Credit Jan 3 Jan 8 Jan 14 wi XC 0 Jan 30 Journalize the entries for Barney Company next, below (format: use Chart of Accounts for names, but DO NOT bother to include company names; debits and credits should be whole numbers, WITH COMMAS, but NO DECIMALS OR DOLLAR SIGNS) Date Account Names Debit Credit Jan 3 Jan 14 Jan 14 Jan 30