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Prepare the journal entries to record the following transactions on Horst Company's books using a perpetual inventory system. (a) On March 2, Horst Company sold 932,200 of merchandise to Bernadina Company, terms 2/10, n/30. The cost of the merchandise sold was 579,800. (b) On March 6, Bernadina Company returned 102,000 of the merchandise purchased on March 2. The cost of the merchandise returned was 66,060. (c) On March 12, Horst Company received the balance due from Bernadina Company