On January 3, Woodside sold merchandise to Gunther Corporation, with a selling price of $6,200 and credit terms of 2/10, n/30. The cost of the items sold is $4,200. Gunther uses the perpetual inventory system and the gross method of accounting for purchases. Gunther pays the invoice on January 9 and takes the appropriate discount. The journal entry that Gunther makes on January 9 is