$($a$)$ On March $2,$ Sunland Company sold $$899,700$ of merchandise to Splish Brothers Company on account, terms $2/10,\frac{n}{30}.$

The cost of the merchandise sold was $$525,600.$

$($b$)$ On March $6,$ Splish Brothers Company returned $$111,400$ of the merchandise purchased on March $2.$ The cost of the

merchandise returned was $$69,800.$

$($c$)$ On March $12,$ Sunland Company received the balance due from Splish Brothers Company.

Accounts Payable

$($To record sale of merchandise$)$

Inventory

Accounts Payable

$($To record return of merchandise$)$