Prepare a tabular summary to record the following transactions on Ivanhoe Company's books using a perpetual inventory system. Include margin explanations for the changes in revenues and expenses. a. On September 3, Oriole Company sold $756,000 of merchandise to Ivanhoe Company on account, terms 2/10,n/30. The cost of the merchandise sold was $464,400. b. On September 6, Ivanhoe Company returned $97,200 of the merchandise purchased on September 3. The seller's cost of the merchandise returned was $64,800. c. On September 13, Ivanhoe Company paid the balance due to Oriole Company