On July 1, Pembina Corp. sold merchandise on account to Cambridge Inc. for $72,800, terms n/30. The cost of the merchandise sold was $38,800. Pembina expected a return rate of 5%. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)