Prepare journal entries to record the following sales transactions in Carla Vista Company's books. Carla Vista uses a perpetual inventory system. Jan. 2 4 6 Feb. 1 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. The correct company paid freight costs of $195. 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. Carla Vista received the balance due from Xiaoyan