Prepare the necessary journal entries on the books of Blue Spruce Company to record the following transactions, assuming a perpetual inventory system: (a) Blue purchased $63,700 of merchandise on account, terms 2/10,n/30. (b) Returned $5,200 of damaged merchandise for credit. (c) Paid for the merchandise purchased within 10 days. (List all debit entries before credit entries, Credit occount titles are automatically indented when the amount is entered. Do not indent manually