Prepare journal entries to record the following transactions entered into by the Swifty Corporation: (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) 2022 Nov. 1 Nov. 5 Sold merchandise on account to Mercer, Inc., for $20,000, terms 3/10, n/30. Mercer, Inc., returned merchandise worth $1,300. Nov. 9 Received payment in full from Mercer, Inc. Date Account Titles and Explanation Debit Credit