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On October 20 , Sandhill sells merchandise with a cost of $2,940 to Wildhorse for $4,900 cash. On October 25 , Sandhill received returned goods from Wildhorse and refunds the amount in cash for items that had a selling price of $490 and a cost of $294. Use a tabular summary to record the transactions for Sandhill Company using a perpetual inventory system. Include margin explanations for the changes in revenues and expenses. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) On October 20 , Sandhill sells merchandise with a cost of $2,940 to Wildhorse for $4,900 cash. On October 25 , Sandhill received returned goods from Wildhorse and refunds the amount in cash for items that had a selling price of $490 and a cost of $294. Use a tabular summary to record the transactions for Sandhill Company using a perpetual inventory system. Include margin explanations for the changes in revenues and expenses. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)