Prepare the journal entries to record the following transactions on Borst Compam's books using a perpetual inventory system (if no entry is required, select "No Entry" for the occount tities and enter O for the amounts. Credit occount titles are automaticolly indented when amount is entered. Do not indent manully. Record journal entries in the order presented in the problem.) (a) On March2, Borst Company sold $800,000 of merchandise to Mcleena Company on account, terms 2/10, n/30. The cost of the merchandise sold was $540.000. (b) On March 6, McLeena Compary returned $140.000 of the merchandise puirchased on March 2. The cost of the merchandise: returned was $94,000. (c) On March 12, Borst Company received the balance due from Mcleena Company