Prepare journal entries to record the following sales transactions in Blossom Company's books. Blossom uses a perpetual inventory system. Jan. $2$ Blossom sold $$16,000$ of merchandise to Xiaoyan Company, terms n$/30,$ FOB shipping point. The cost of the merchandise sold was $$6,320.$ Jan. $4$ The correct company paid freight costs of $$175.$ Jan. $6$ Xiaoyan returned $$1,000$ of the merchandise purchased on January $2$ because it was not needed. The cost of the merchandise returned was $$400,$ and it was restored to inventory. Feb. $1$ Blossom received the balance due from Xiaoyan. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.$)$ Date $,$Account Titles and Explanation, Debit, Credit$($To record sales on account$)($To record cost of goods sold$)($To record credit for goods returned$)($To record cost of returned goods$)$