Prepare the journal entries to record the following transactions on Sunland Company's books using a perpetual inventory system. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts, Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries.) (a) On March 2, Sunland Company sold $899,700 of merchandise to Splish Brothers Company on account, terms 2/10,n/30. The cost of the merchandise sold was $525,600. (b) On March 6, Splish Brothers Company returned \$111,400 of the merchandise purchased on March 2. The cost of the merchandise returned was $69,800. (c) On March 12, Sunland Company recelved the balance due from Splish Brothers Company. (To record sale of merchandise on account) (To record cost of goods sold) (To record return of merchandise) (To record cost of goods retumed)