Prepare the journal entry(ies) to record the sale and related cost of goods sold for Pina Company on January 2, 2020, and the payment on January 28, 2020. Assume that Pina Company records the January 2, 2020, transaction using the gross method. (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.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Jan. 2, 2020Jan. 28, 2020	enter an account title to record sales	enter a debit amount	enter a credit amount
	enter an account title to record sales	enter a debit amount	enter a credit amount
	(To record sales)
	enter an account title to record cost of goods sold	enter a debit amount	enter a credit amount
	enter an account title to record cost of goods sold	enter a debit amount	enter a credit amount
	(To record cost of goods sold)
choose a transaction date Jan. 2, 2020Jan. 28, 2020	enter an account title to record payment received	enter a debit amount	enter a credit amount
	enter an account title to record payment received	enter a debit amount	enter a credit amount
	(To record payment received)