Sales-Related Transactions Showcase Co., a furniture wholesaler, sells merchandise to Balboa Co. on account, $65,600, terms n/30. The cost of the goods sold is $39,400. Showcase Co. issues a credit memo for $13,100 for merchandise returned prior to Balboa Co. paying the original invoice. The cost of the merchandise returned is $7,900. a. Joumalize Showcase Co.'s entries for (1) the sale, including (2) the cost of the goods sold. If an amount box does not require an entry, leave it blank. (1) (2) b. Journalize Showcase Co.'s entries for (1) the credit memo, including (2) the cost of the returned merchandise. If an amount box does not require an entry, leave it blank. (1) (2) 00 00