Prepare a tabular summary to record the following transactions on Sheridan Company's books using a perpetual inventory system. a. On September 3, Sunland Company sold $644,000 of merchandise to Sheridan Company on account, terms 2/10, n/30. The cost of the merchandise sold was $395,600. b. On September 6, Sheridan Company returned $82,800 of the merchandise purchased on March 2. The seller's cost of the merchandise returned was $55,200. C. On September 13, Sheridan Company paid the balance due to Sunland Company.