Prepare a tabular summary to record the following transactions on Crane Company's books using a perpetual inventory system. Include margin explanations for the changes in revenues and expenses. a. On September 3, Cullumber Company sold $882,000 of merchandise to Crane Company on account, terms 2//10,n//30. The cost of the merchandise sold was $541,800. b. On September 6, Crane Company returned $113,400 of the merchandise purchased on September 3. The seller's cost of the merchandise returned was $75,600. c. On September 13, Crane Company paid the balance due to Cullumber Company. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg. (45).)