Bianchi Company sold merchandise to York Company on account for $73,000 with credit terms of ?/10, n/30. (Note: The question mark '?' is not a typo.) The cost of the merchandise sold was $43,800. During the discount period, York Company returned $3,000 of merchandise and paid its account in full (minus the discount) by remitting $69,300 in cash. Both companies use a perpetual inventory system. Required: Prepare the journal entries that Bianchi Company made to record: (a) the sale of merchandise. (b) the return of merchandise. (c) the collection on account