Journalize the following transactions for the Upper A to Upper Z Pool Supply$,$ assuming the "net" method is used. 

Sold $ $64,000$ of merchandise to Sonny's Spas$,$Inc$.,$ on account, terms $2/15,$n$/60,$ assuming the "net" method is utilized. The merchandise cost the Upper A to Upper Z Pool Supply $ $30,250.$

Begin by journalizing the revenue from the Upper A to Upper Z Pool Supply$\text{'}$s sale of merchandise.$($Record debits first, then credits. Exclude explanations from any journal entries. Do not yet record the cost related to the sale. We will do this in the next journal entry.$)$