On December 28, Silverman Enterprises sold $18,500 of merchandise to Beasley Co. with terms 2/10, n/30. The cost of the goods sold was $11,200. On December 31, Silverman prepared its adjusting entries, yearly financial statements, and closing entries. On January 3, Silverman issued Beasley a credit memo for returned merchandise. The returned merchandise originally cost Silverman $2,350 and was billed (invoiced) for $4,000 with terms 2/10, n/30. (a) Journalize the entries by Silverman Enterprises to record the December 28 sale. Beasley paid the balance due on January 7. (b) Journalize the entries by Silverman Enterprises to record the merchandise returned January 3. (c) Journalize the entry to record the receipt of the amount due by Beasley Co. on January 7.