Vintage Treasures uses a perpetual inventory system. Journalize the following sales transactions for Vintage Treasures. Explanations are not required. The company estimates sales returns at the end of each month. (Record debits first, then credits. Exclude explanations from journal entries. Assume the company records sales at the net amount. Round all numbers to the nearest whole dollar.) i (Click the icon to view the transactions.) Jan. 4: Sold $10,000 of antiques on account, credit terms are n/30, to Crater Designs. Cost of goods is $5,000. Begin by preparing the entry to journalize the sale portion of the transaction. Do not record the expense related to the sale. We will do that in the following step. Date Jan. 4 Accounts Debit Credit More info Jan. 4 Jan. 8 Sold $10,000 of antiques on account, credit terms are n/30, to Crater Designs. Cost of goods is $5,000. Received a $400 sales return on damaged goods from Crater Designs. Cost of goods damaged is $200. Jan. 13 Vintage Treasures received payment from Crater Designs on the amount due from Jan. 4, less the return. Jan. 20 Sold $5,000 of antiques on account, credit terms are 3/10, n/45, FOB destination, to Winston Furniture. Cost of goods is $2,500. Jan. 20 Vintage Treasures paid $100 on freight out to Winston Furniture. Jan. 29 Received payment from Winston Furniture on the amount due from Jan. 20, less the discount