please answer all parts.

Ure a tabular summary to record the following transactions for Cullumber Company usinus a perpetual inventory system. Include margin explariations for the changes in revenuts and expenses. (a) On March 2, Cullumber Company sold $1.024,000 of merchandise to Oriole Company on account. The cost of the merchandise sold was $691,200. (b) On March 6, Oriole Company returned $179,200 of the merchandise purchased on March 2. The cost of the meechandise returned was $120,320. (c) On March 12, Cullumber Company recieived the balance due from Oriole Company. (Enter negative amounts using either a negative sign preceding the number es. -45 or porentheses eg. (45).)