Prepare a tabular summary to record the following transactions on Crane Compam's bools using a perpetual inventur y sysueir. Include margin explanations for the changes in revemues and exponses

a$.$ On September $3,$ Cullumber Company sold $$574,000$ of merchandise to Crane Company on account, terms $\frac{2}{10},\frac{n}{30}.$ The cost of the merchandise sold was $$352,600.$

b$.$ On September $6,$ Crane Company returned $$73,800$ of the merchandise purchased on September $3.$ The seller's cost of the merchandise returned was $$49,200.$

On September $13,$ Crame Company paid the balance due to Cullumber Company.

$($Enter negative amounts using elther a negative sign preceding the numbereg:$-45$ or parentheses eg$.(45).)$