Prepare the necessary journal entries to record the following transactions, assuming Carla Vista Company uses a perpetual inventory system. (a) Carla Vista sells $52,000 of merchandise, terms 1/10, n/30. The merchandise cost $35,520. (b) The customer in (a) returned $4,800 of merchandise to Carla Vista. The merchandise returned cost $3,360. (c) Carla Vista received the balance due within the discount period. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Transactions Account Titles and Explanation Debit Credit (a) (To record credit sale.) (To record cost of goods sold.) (b) (To record goods returned.) (To record cost of goods returned.) (c)