Prepare journal entries to record the following sales transactions in Sunland Companys books. Sunland uses a perpetual inventory system.

Jan. 2		Sunland sold $10,000 of merchandise to Xiaoyan Company, terms n/30, FOB shipping point. The cost of the merchandise sold was $3,950.
4		The correct company paid freight costs of $245.
6		Xiaoyan returned $1,100 of the merchandise purchased on January 2 because it was not needed. The cost of the merchandise returned was $430, and it was restored to inventory.
Feb. 1		Sunland received the balance due from Xiaoyan.