Customer return and refund Obj 2. On Decamher 28, Silvarman Bntarprisos snld $18,500 of merthandice to Beaslay Co. with terms 2/20m/30. The cost of the goods sold was 311.200. On December 31 . Silverman prepared its adjusting entries yearly financlal statements and closing entrles. On January 3. SAlverman istued Beastey a credit memo for returned merchandise. The returned merchandise originally cost $14 erman $2,350 and was blled (Involoed) for $4,000 with terms 2/10,n/30. ( A ) Journalize the entrich by Siluprmian Fntarprisos to record the December 28 . sale. Beasley paid the balance due onf lanuary? (B) Joumalize the entries by Sllwrman Bntarpises to record the merchandise raturmed lanuary 3. (C) Journalize the entry to record the receipt of tile azount due by Beastey Co. onfahuary.7