On Dec. 31, 2017 merchandise was sold on account for $16,500 with a cost of $5,500 terms 3/10 net 30. Enter the sales journal entry first and the cost of good sold journal entry second. In Blank [1] enter the account to be debited. In Blank [2] enter the amount to be debited. In Blank [3] enter the account to be credited. In Blank [4] enter the amount to be credited. In Blank [5] enter the account to be debited. In Blank [6] enter the amount to be debited. In Blank [7] enter the account to be credited. In Blank [8] enter the amount to be credited. Dr. [1]. [2]$ ------- - [4]$_ Cr. [3]__ Dr. [5]________------- [6]$__ __ [8]$ Cr. [7]