Prepare the journal entries to record the following transactions on Pharoah 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.$)$

$($a$)$ On March $2,$ Pharoah Company sold $$934,300$ of merchandise to Cullumber Company, terms $2/10,$ n$/30.$ The cost of the merchandise sold was $$508,200.$

$($b$)$ On March $6,$ Cullumber Company returned $$107,900$ of the merchandise purchased on March $2.$ The cost of the merchandise returned was $$60,600.$

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