On March 6, McLeena Company returned $140,000 of the merchandise purchased on March 2. The cost of the returned merchandise was $94,000. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit Accounts Payable 140,000 140,000 Inventory Inventory (To record merchandise Purchase Returns and Allowances 94,000 94,000 Inventory (To record cost of merchandise returned)