a$.$ On March $2,$ Borst Company sold $$70,000$ of merchandise on account to McLeena Company, terms $\frac{2}{10},\frac{n}{30}.$ The cost of the merchandise sold was $$44,000.$

b$.$ On March $6,$ McLeena Company returned $$23,000$ of the merchandise purchased on March

$2.$ The cost of the returned merchandise was $$14,000.$

c$.$ On March $12,$ Borst Company received the balance due from McLeena Company.