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 BE / 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