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On March 1st, Gray Matter Technologies sold restaurant equipment items to Los Pollos Hermanos for $56,000 on account. The cost of the restaurant equipment was $32,480. Gray Matter paid $820 to ship the equipment to Los Pollos Hermanos, There are three separate transactions required to record these events. Assume all of the transactions occur on March 1st. Record and label each of the following transactions: A) Record the sale transaction on March 1st using good form. B) Record the transaction to reflect the change to inventory on March 1st using good form. C) Record the payment for shipping costs on March 1st using good form