Please give correct journal entries with details explanation .thanks

Prepare the journal entries to record the following sales transactions in Flint Corp's books. Flint uses a perpetual inventory system. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manuall If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Jan. 2 Flint sold $49,000 of goods to Xtra Inc., terms n/45, FOB destination. The cost of the goods sold was $27,440. Flint expected a return rate of 15%. 5 The appropriate company paid freight costs of $980. 6 Xtra returned $6,100 of the merchandise purchased from Flint on January 2, because it was not needed. The cost of the merchandise returned was $3,416, and it was restored to inventory. 11 Flint received the balance due from Xtra. Date Account Titles and Explanation Debit Credit Jan. 2 Inventory