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
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 30