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Prepare the journal entries to record the following transactions on Cullumber Company's books using a perpetual inventory system. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) (a) On March 2, Marin Company sold $914,000 of merchandise to Cullumber Company on account, terms 3/10,n/30. The cost of the merchandise sold was $592,400. (b) On March 6, Cullumber Company returned $104,600 of the merchandise purchased on March 2. The cost of the merchandise returned was $64,400. (c) On March 12, Marin Company received the balance due from Cullumber Company