Sales-related transactions Sayers Co. sold merchandise on account to a customer for $81,000 terms 2/10, n/30. The cost of the goods sold was $60,000. a. Journalize Sayers' entries to record the sale, using the net method under a perpetual inventory system. If an amount box does not require an entry, leave it blank. 88 88 b. Journalize the receipt of payment within the discount period. If an amount box does not require an entry, leave it blank. c. Journalize the entry to record the receipt of payment beyond the discount period of 10 days. If an amount box does not require an entry, leave it blank.