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 b. 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 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, C Assets Liabilities Date Cash Inventory Accounts Payable . 3 $ 700000 700000 $ 6 13 Stockholders' Equity Retained Earnings Common Stock Rev. Exp. Div. $ -90000 Stockholders' Equity Retained Earnings Rev. Exp. Div. Sales revenue 90000 Sales returns and allowances Dividend declared