Sparks Co. sold merchandise to Boyt Co. on account, $8,500, terms FOB shipping point, 2/10, n/30. The cost of the merchandise sold is $5,100. Sparks Co. paid transportation charges of $225 and later received the amount due within the discount period. Journalize Sparks Co.'s and Boyt Co.'s entries for the receipt of the check for the amount due from Boyt Co.