On September $12,$ Vandelay Industries sold merchandise in the amount of $$6,200$ to Jepson Company, with credit terms of $\frac{3}{10},\frac{n}{30}.$ The cost of the items sold is $$4,400.$ Vandelay uses the periodic inventory system and the gross method of accounting for sales. The journal entry or entries that Vandelay will make on September $12$ is $($are$)$: