How do you present these in a journal entry?

(a)On March 2, Carla Vista Co. sold $861,500 of merchandise to Wildhorse Co., terms2/10, n/30. The cost of the merchandise sold was $532,600.

(b)On March 6, Wildhorse Co. returned $100,500 of the merchandise purchased on March 2. The cost of the merchandise returned was $68,800.

(c)On March 12, Carla Vista Co. received the balance due from Wildhorse Co.