Customer return and refund on december 28, 20y3, silverman enterprises sold $19,500 of merchandise to beasley co. with terms 2/10, n/30. the cost of the goods sold was $10,100. on december 31, 20y3, silverman prepared its adjusting entries, yearly financial statements, and closing entries. on january 3, 20y4, silverman enterprises issued beasley co. a credit memo for returned merchandise. the invoice amount of the returned merchandise was $4,300 and the merchandise originally cost silverman enterprises $2,350. a. journalize the entries by silverman enterprises to record the december 28, 20y3, sale. if an amount box does not require an entry, leave it blank.