Prepare the journal entries to record the following sales transactions in Bridgeport Corp.s books. Bridgeport 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 Bridgeport sold $52,000 of goods to Xtra Inc., terms n/45, FOB destination. The cost of the goods sold was $29,120. Bridgeport expected a return rate of 15%.

Jan 5 The appropriate company paid freight costs of $1,040.

Jan 6 Xtra returned $6,400 of the merchandise purchased from Bridgeport on January 2, because it was not needed. The cost of the merchandise returned was $3,584, and it was restored to inventory.

Jan 11 Bridgeport received the balance due from Xtra.