Sunland Compary sells goods to Sandhill inc by accepting a note receivable on January 2, 2025. The goods have a sales price of $661,000 (cost of $540,000 ). The terms are net 30 . If Sandhill pays within 5 days, however, it receives a cash discount of $11,000. Past history indicates that the cash discount will be taken. On January 28, 2025. Sandhill makes payment to Sunland for the full sales price Prepare the joumal entries to record the sale and related cost of goods sold for Sunland Company on January 2, 2025, and the payment on January 28, 2025. Assume that Sunland Compary records the January 2, 2025, transaction using the gross method. (Credit occount titles are outomatically indented when the amount is entered. Do not indent monuolly. If no entry is required, select "No entry" for the account titles and enter O for the anounts. List all debit entries before crevit entries. Recordjournal entries in the onder presented in the