Prepare the journal entries to record the following transactions on Crane 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, Crane Company sold $ 901,300 of merchandise to Larkspur Company on account, terms 3/10, n/30. The cost of the merchandise sold was $ 559,000.
(b)		On March 6, Larkspur Company returned $ 117,700 of the merchandise purchased on March 2. The cost of the merchandise returned was $ 66,800.
(c)		On March 12, Crane Company received the balance due from Larkspur Company.