The following transactions are for Blossom Company. 1. On December 3, Blossom Company sold $400,000 of merchandise to Crane Co. on account. The cost of the merchandise sold was $264,000. 2. On December 8, Crane Co. returned $20,000 of merchandise purchased on December 3. The cost of the goods was $12,800. 3. On December 13, Blossom Company received the balance due from Crane Co. Prepare a tabular summary to record these transactions for Blossom Company using a perpetual inventory system. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)