Received a $27,000 6-month, 6% note on a loan Boomer made to Cowboys, Inc. January 5 Purchased 4,200 units of inventory on account for $546,000 ($130 each) with terms 1/10, n/30. January 8 Returned 120 defective units of inventory purchased on January 5. January 15 Sold 4,000 units of inventory on account for $600,000 ($150 each) with terms 2/10, n/30. Record 2 entries for this transaction. January 17 Customers returned 200 units sold on January 15. These units were originally purchased by Boomer on January 5. The units were placed in inventory to be sold in the future. Record 2 entries for this transaction. January 20 Received cash from customers on accounts receivable. This amount includes $43,000 from 2020 plus amount receivable on sale of 3,400 units sold on January 15. January 21 Wrote off remaining accounts receivable from 2020.