Prepare a tabular summary to record the following transactions on Ivanhoe Company's books using a perpetual inventory system. Include margin explanations for the changes in revenues and expenses.

a$.$ On September $3,$ Oriole Company sold $$602,000$ of merchandise to Ivanhoe Company on account, terms $\frac{2}{10},\frac{n}{30}.$ The cost of the merchandise sold was $$369,800.$

b$.$ On September $6,$ Ivanhoe Company returned $$77,400$ of the merchandise purchased on September $3.$ The seller's cost of the merchandise returned was $$51,600.$

c$.$ On September $13,$ Ivanhoe Company paid the balance due to Oriole Company.