Please try to explain after jan 8 entries.

85-21 Journalizing sales transactions Journalize the following sales transactions for Antique Mall. Explanations are not required. The company estimates sales returns at the end of each month. Jan. 4 Sold $16,000 of antiques on account, credit terms are n/30. Cost of goods is $8,000. 8 Received a $300 sales return on damaged goods from the customer. Cost of goods damaged is $150. Antique Mall received payment from the customer on the amount due from Jan. 4, less the return. 13 20 Sold $4,900 of antiques on account, credit terms are 1/10, n/45, FOB destination. Cost of goods is $2,450. Antique Mall paid $70 on freight out. 20 29 Received payment from the customer on the amount due from Jan. 20, less the discount