Can someone please help me prepare the journal entries to record these transactions on the books of Bogner Company using a perpetual inventory system.

1.	On December 3, Bogner Company sold $653,000of merchandise to Maris Co., terms3/10, n/30, FOB shipping point. The cost of the merchandise sold was $378,900.
2.	On December 8, Maris Co. was granted an allowance of $26,300for merchandise purchased on December 3.
3.	On December 13, Bogner Company received the balance due from Maris Co.