Swifty Company sold merchandise to Moore Company on account for $90,000 with credit terms of 3/10,n/30. The cost of the merchandise sold was $66,000. During the discount period. Moore Company returned $4,500 of merchandise and paid its account in full (minus the discount) by remitting $82,935 in cash. Both companies use a perpetual inventory 5y stem. Prepare the journal entries that Swifty Company made to record the: (1) sale of merchandise. (2) return of merchandise. (3) collection on account. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)