Prepare the journal entries to record the following sales transactions in Riverbed Corp.'s books. Riverbed uses a perpetual inventory system. (List all debit entries before credit entries. 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.) Jan. 2 Riverbed sold $40,000 of goods to Xtra Inc., terms n/45, FOB destination. The cost of the goods sold was $22,400. Riverbed expected a return rate of 15%. 5 The appropriate company paid freight costs of $800. 6 Xtra returned $5,200 of the merchandise purchased from Riverbed on January 2, because it was not needed. The cost of the merchandise returned was $2,912, and it was restored to inventory. 11 Riverbed received the balance due from Xtra