On January 6, Whitson Co. sells merchandise on account to Garcia Inc. for $7,000, terms 2/10,n/30. On January 16, Garcia Inc. pays the amount due. Prepare the entries on Whitson's books to record the sale and related collection. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit