Splish Company sells one product. Presented below is information for January for Splish Company. Splish uses the FIFO cost flow assumption. All purchases and sales are on account. Assume Splish uses a perpetual system. Prepare all necessary journal entries. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.) Jan. 13 Accounts Receivable 1206 Sales Revenue 1206 (To record the sale) Jan. 27 (To record the cost of inventory) Jan. 27 Cost of Goods Sold Jan. 31 Accounts Receivable Sales Revenue (To record the sale) Jan. 31 Cost of Goods Sold (To record the sale) Jan. 27 (To record the cost of inventory) Jan. 27 Cost of Goods Sold Jan. 31 Accounts Receivable Sales Revenue (To record the sale) Jan. 31 Cost of Goods Sold (To record the cost of inventory)