Vintage World uses a perpetual inventory system. Journalize the following sales transactions for Vintage World. Explanations are not required. The company estimates sales returns at the end of each month.

Jan.Jan.	4	Sold $15,000 of antiques on account, credit terms are n/30. Cost of goods is $7,500.
	8	Received a 100 sales return on damaged goods from the customer. Cost of goods damaged is $50.
	13	Vintage World received payment from the customer on the amount due from Jan.4, less the return.
	20	Sold $5,200 of antiques on account, credit terms are 22/10, n/45, FOB destination. Cost of goods is $2,600.
	20	Vintage World paid$90 on freight out.
	29	Received payment from the customer on the amount due from Jan 20, less the discount.