please complete part c and provide explanation. thank you!

On March 2, Cheyenne Corp. sold $940,000 of merchandise on account to Bramble Company, terms 3/10, 1/30. The cost of the merchandise sold was $531,000. (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 o for the amounts.) Account Titles and Explanation Debit Accounts Receivable $940000 Credit Sales Revenue $940000 (To record credit sale) Cost of Goods Sold 531000 Inventory 531000 (To record cost of merchandise sold) merchandise was $53,100. (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.) Credit Account Titles and Explanation Sales Returns and Allowances Debit $94000 $94000 Accounts Receivable (To record merchandise returned) Inventory 53100 Cost of Goods Sold 53100 (To record cost of merchandise returned) On March 12, Cheyenne Corp. received the balance due from Bramble Company. (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 O for the amounts.) Account Titles and Explanation Debit Credit Cash Sales Discounts Accounts Receivable