Prepare the journal entries to record the following transactions on Wildhorse Co's books using a perpetual inventory system. (If no entry is required, select "No Entry" for the account titles and enter 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, Wildhorse Co. sold $947,600 of merchandise to Sandhill Co, terms 3/10, 1/30. The cost of the merchandise sold was $534,200. On March 6, Sandhill Co. returned $105,700 of the merchandise purchased on March 2. The cost of the merchandise returned was $68,600. On March 12, Wildhorse Co. received the balance due from Sandhill Co. (b) (c) No. Date Account Titles and Explanation Debit Credit (a) (To record sale of merchandise) (b) (To record return of merchandise) (To record sale of merchandise) (b) (To record return of merchandise) (c) March 12