The following merchandise transactions occurred in December. Both companies use a perpetual inventory system.

Dec. $3$ Sarasota Ltd$.$ sold goods to Bridgeport Corp. for $$84,300,$ terms $\frac{n}{15},$ FOB shipping point The inventory had cost Sarasota $$44,900.$ Sarasota's management expected a return rate of $3\%$ based on prior experience.

$7$ Shipping costs of $$1,180$ were paid by the appropriate company.

$8$ Bridgeport returned unwanted merchandise to Sarasota. The returned merchandise has a sales price of $$2,600,$ and a cost of $$1,380.$ It was restored to inventory.

$11$ Sarasota received the balance due from Bridgeport.

$($a$)$

Record the above transactions in the books of Sarasota. $($List all debit entries before credit entries. Credit account titles are