The following transactions are for Blossom Company.

(1)		On December 3 Blossom Company sold $450,000 of merchandise to Thomson Co., terms 1/10, n/30. The cost of the merchandise sold was $300,000.
(2)		On December 8 Thomson Co. was granted an allowance of $15,000 for merchandise purchased on December 3.
(3)		On December 13 Blossom Company received the balance due from Thomson Co.

(a)

Prepare the journal entries to record these transactions on the books of Blossom Company. Blossom uses a perpetual inventory system. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)