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 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) (b) On March 2, Pharoah Company sold $934, 300 of merchandise to Shamrock Company on account, terms 2/10, 1/30. The cost of the merchandise sold was $508,200, On March 6, Shamrock Company returned $107.900 of the merchandise purchased on March 2. The cost of the merchandise returned was $60,600 On March 12, Pharoah Company received the balance due from Shamrock Company. (c) No. Date Debit Credit Account Titles and Explanation (a) (To record sale of merchandise) (b) 0 To record return of merchandise To record sale of merchandise ( (b) To record return of merchandise) (d March 12