On March 6, Sheffield Company returned $93,000 of the merchandise purchased on March 2. The cost of the returned merchandise was $56,400. (List all debit entries before credit entries. 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 0 for the amounts.)

Account Titles and Explanation	Debit	Credit
enter an account title to record merchandise returned	enter a debit amount	enter a credit amount
enter an account title to record merchandise returned	enter a debit amount	enter a credit amount
(To record merchandise returned)
enter an account title to record cost of merchandise returned	enter a debit amount	enter a credit amount
enter an account title to record cost of merchandise returned	enter a debit amount	enter a credit amount
(To record cost of merchandise returned