Prepare the journal entries to record the following sales transactions in Swifty Corp's books. Swifty uses a perpetual inventory system.(Credit account titles are automatically indented when the amount is entered. Do not indent account titles and enter O for the amounts. Round answers to O decimal places, eg. 125) manually. If no entry is required, select "No Entry" for the 2 Swilfty sold $41,900 of goods to Xtra Inc, terms 2/10,n/45,FOB destination. The cost of the goods sold was $23,464. Jan. 5 The appropriate company paid freight costs of $1,100. 6 Xtra returned $6,000 of the merchandise purchased from Swifty on January 2, because it was not needed. The cost of the returned was $3,360, and it was restored to inventory. merchandise 11 Swifty received the balance due from Xtra. Date Account Titles and Explanation Debit Credit Jan. 2 (To record credit sale) To record cost of goods sold) To record return of goods) 6 (To record cost of goods returned)