Prepare journal entries to record the following sales transactions in Carla Vista Companys books. Carla Vista uses a perpetual inventory system. Jan. 2 Carla Vista sold $15,000 of merchandise to Xiaoyan Company, terms n/30, FOB shipping point. The cost of the merchandise sold was $5,925. 4 The correct company paid freight costs of $215. 6 Xiaoyan returned $1,800 of the merchandise purchased on January 2 because it was not needed. The cost of the merchandise returned was $710, and it was restored to inventory. Feb. 1 Carla Vista received the balance due from Xiaoyan.