On January $6,$ Blossom Co$.$ sells merchandise on account to Harley Inc. for $$9,700,$ terms $\frac{2}{10},\frac{n}{30}.$ On January $16,$ Harley pays the amount due.

Prepare the entries on Blossom Co$.\text{'}$s books to record the sale and related collection. $($Omit cost of goods sold entries.$)($Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.$)$