Please answer the following question

BE5-7 Record sales transactions- perpetual system. (LO 3) AP Prepare journal entries to record the following sales transactions in Feng Company's books. Feng uses a perpetual inventory system. Jan. 2 Feng sold $20,000 of merchandise to Xiaoyan Company, terms n/30, FOB shipping point. The cost of the merchandise sold was $7,900. 4 The correct company paid freight costs of $215. 6 Xiaoyan returned $1,500 of the merchandise purchased on January 2 because it was not needed. The cost of the merchandise returned was $590, and it was restored to inventory. Feb. 1 Feng received the balance due from Xiaoyan