Presented below are transactions related to Bogner Company 1. On December 3, Bogner Company sold $576,200 of merchandise to Maris Co., terms 4/10, n/30, FOB shipping point. The cost of the merchandise sold was $385,100. 2. On December 8, Maris Co. was granted an allowance of $24,900 for merchandise purchased on December3 3. On December 13, Bogner Company received the balance due from Maris Co. Prepare the journal entries to record these transactions on the books of Bogner Company using a perpetual inventory system. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) No. Date Account Titles and Explanation Debit Credit 1. (To record credit sale) (To record cost of merchandise sold) 2. 3. Dec. 13