The following merchandise transactions occurred during December for two different companies: Rippen and Burnen. Both companies use a perpetual inventory system. On December 3, Rippen Corporation sold merchandise on account to Burnen Corp. for exist494,000, terms 3/10, n/30. This merchandise originally cost Rippen exist301,000. On December 8, Burnen Corp. returned merchandise to Rippen Corporation for a credit of exist3, 900. Rippen returned this merchandise to inventory at its original cost of exist2, 376. December 12, Burnen Corp. paid Rippen Corporation for the amount owed. a. Prepare the journal entries to record these transactions on the books of Rippen Corporation. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)