Prepare journal entries to record the following transactions entered into by the Sheffield Corp.: (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 Sold merchandise on account to Mercer, Inc., for $19,000, terms 2/10, n/30. Nov. 5 Mercer, Inc., returned merchandise worth $1,250. Nov. 9 Received payment in full from Mercer, Inc.