$\backslash$table$[[$Transactions:$,],[$January $23,$Purchased $25$ widgets on account from Martin Co$.,$ terms $1/10,$ n$/30,$ FOB Destination, $$15,000.],[$January $26,$Sold $17$ widgets with a list price of $$15,800$ to a customer who used their gold VISA and redeemed$],[,$$$500$ of point$-$of$-$sale coupons.$],[,$We use the FIFO inventory method $($see the FIFO Inventory schedule tab for inventory information$)],[$January $29,$Paid for the merchandise purchased on January $23$ from Martin Co$.],[$January $30,$Paid a cash refund of $$2,700$ for returned $3$ widgets from the VISA sale of January $26.],[,$The widgets returned were part of the last layer in the original sale cost wise.$],[$January $30,$Parker Co$,$ a customer whose account was previously written off as uncollectible, has paid$],[,$$$7,000$ towards his balance which was written last year.$],[,],[$Required:$,],[1.$ Journalize the transactions for the last week of January, the first month of the fiscal year.$]]$