Prepare the journal entries to record the following transactions on Cullumber Company's books using a perpetual inventory system. $($If no entry is required, select $"$No Entry" for the account titles and enter $O$ 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 $2,$ Cullumber Company sold $$890,100$ of merchandise to Marin Company on account, terms $\frac{2}{10},\frac{n}{30}.$ The cost of the merchandise sold was $$546,300.$

$($b$)$ On March $6,$ Marin Company returned $$105,400$ of the merchandise purchased on March $2.$ The cost of the merchandise returned was $$62,600.$

$($c$)$ On March $12,$ Cullumber Company received the balance due from Marin Company.