Questiоns 17 & 18 shаre а cоmmоn fаct pattern: On 1/1/13, GSW sells 20,000 units of inventory to WGW. The list price of each unit is $30. Due to the size of the purchase, GSW offers a 5% trade discount on the purchase price. In addition, GSW offers a prompt payment discount. GSW uses the net method to account for prompt payment discounts. WGW pays $552,900 on January 13th to pay the balance in full. Question 17: Please record GSW’s entry for January 13th.