Prepare journal entries to record the following sales transactions in Carla Vista Company's books. Carla Vista uses a perpetual inventory system.Jan. $2$Carla Vista sold $$18,000$ of merchandise to Xiaoyan Company, terms n$/30,$ FOB shipping point. The cost of the merchandise sold was $$7,110\mathrm{.}4$ The correct company paid freight costs of $$195\mathrm{.}6$Xiaoyan returned $$1,600$ of the merchandise purchased on January $2$ because it was not needed. The cost of the merchandise returned was $$630,$ and it was restored to inventory.Feb. $1$ Carla Vista received the balance due from Xleyan.$($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.$)$here to search.PEXlWE$27\backslash$deg C