Suppose Comer Hardware sells merchandise on account, terms 3/10, n/45, for $1,200 (the cost of the inventory is $460) on January 17, 2018. Corner Hardware later received $400 of goods (cost, $115) as sales returns on January 21, 2018. The customer paid the balance due on January 26, 2018. Journalize the January 2018 transactions for Corner Hardware assuming the "net" method is used. (Record debits first, then credits. Exclude explanations from any journal entries. Round your answers to the nearest cent. XXX.) Start by journalizing the revenue portion of the sale for Corner Hardware on January 17. (Do not yet record the cost related to the sale. We will do this in the next journal entry.) Jan Date Journal Entry Accounts Debit Credit 17