Showcase Co$.,$ a furniture wholesaler, sells merchandise to Balboa Co$.$ on account, $$254,500,$ terms n$/30.$ The cost of the goods sold is $$152,700.$ Showcase Co$.$ issues a credit memo for $$30,000$ for merchandise returned prior to Balboa Co$.$ paying the original invoice. The cost of the merchandise returned is $$17,500.$ Journalize Showcase Co$.$s entries for $($a$)$ the sale, including the cost of the goods sold, $($b$)$ the credit memo, including the cost of the returned merchandise, and $($c$)$ the receipt of the check for the amount due from Balboa Co$.$