Prepare a tabular summary to record the following transactions on Berry Company's books using a perpetual inventory system. Include margin explanations for the changes in revenues and expenses. a. On September 3, Raven Company sold $700,000 of merchandise to Berry Company on account, terms 2/10,n/30. The cost of the merchandise sold was $430,000. b. On September 6, Berry Company returned $90,000 of the merchandise purchased on September 3. The seller's cost of the merchandise returned was $60,000. C. On September 13, Berry Company paid the balance due to Raven Company. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses eg. (45).) Assets Liabilities Accounts Payable Common Stock Date Cash Inventory + Sep. 3 $ $ $ $ 6 13 Prepare a tabular summary to record the following transactions on Berry Company's books using a perpetual inventory system. Include margin explanations for the changes in revenues and expenses. a. On September 3, Raven Company sold $700,000 of merchandise to Berry Company on account, terms 2/10,n/30. The cost of the merchandise sold was $430,000. b. On September 6, Berry Company returned $90,000 of the merchandise purchased on September 3. The seller's cost of the merchandise returned was $60,000. On September 13, Berry Company paid the balance due to Raven Company. (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Stockholders' Equity Retained Earnings Rev. Exp. Div. $ $ $ Sales revenue Sales returns and allowances Dividend declared Cost of goods sold Salaries and wages expense e Textbook and Media