Prepare a tabular summary to record the following transactions on Sheridan Company's books using a perpetual inventory system. Include margin explanations for the changes in revenues and expenses. $.$ On September $3,$ Sunland Company sold $$798,000$ of merchandise to Sheridan Company on account, terms $2/10,$ n$/30.$ The cost of the merchandise sold was $$490,200.$ b$.$ On September $6,$ Sheridan Company returned $$102,600$ of the merchandise purchased on September $3.$ The seller's cost of the merchandise returned was $$68,400.$ C$.$ On September $13,$ Sheridan Company paid the balance due to Sunland Company.