Exercise 6-2 The following transactions are for Carla Vista Company. 1. On December 3, Carla Vista Company sold $453,100 of merchandise to Sandhill Co. on account. The cost of the merchandise sold was $317,100. 2. On December 8, Sandhill Co. returned $22,800 of merchandise purchased on December 3. The cost of the goods was $16,000. 3. On December 13, Carla Vista Company received the balance due from Sandhill Co. Prepare a tabular summary to record these transactions for Carla Vista Company using a perpetual inventory system. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Assets = Liabilities + Stockholders' Equity Retained Earnings Rev. - Exp. Cash + Accts. Rec. + Inv. = Accts. Pay. + Common Stock + Dec. 3 Sales revenue Cost of goods sold Sales returns & allowances Cost of goods sold