Shamrock Company sells goods to Danone Inc. by accepting a note receivable on January 2,2020 . The goods have a sales price of $589.900 (cost of $510,000). The terms are net 30 . If Danone pays within 5 days, however, it receives a cash discount of $9.900. Past. history indicates that the cash discount will be taken. On January 28, 2020, Danone makes payment to Shamrock for the full sales price. (a) Prepare the journal entry(ies) to record the sale and related cost of goods sold for Shamrock Company on January 2,2020, and the payment on January 28, 2020. Assume that Shamrock Company records the January 2, 2020, transaction using the net. method.