Showcase Co., a furniture wholesaler, sells merchandise to Balboa Co, on account, $254,500, EX 6-14 Sales-related transactions terms n/30. The cost of the merchandise sold is $152,700. Showcase Co. issues a credit memo for $30,000 as a price adjustment prior to Balboa Co. paying the original invoice. Journalize Showcase Co.'s entries for (a) the sale, including the cost of the merchandise sold; (b) the credit memo; and (c) the receipt of the check for the amount due from Balboa Co