Prepare the journal entries to record the following transactions on Cullumber Companys 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.) (a) On March 2, Pharoah Company sold $886,600 of merchandise to Cullumber Company, terms 2/10, n/30. The cost of the merchandise sold was $595,300. (b) On March 6, Cullumber Company returned $103,700 of the merchandise purchased on March 2. The cost of the merchandise returned was $63,300. (c) On March 12, Pharoah Company received the balance due from Cullumber Company. No. Date Account Titles and Explanation Debit Credit (a) (b) (c)