The following transactions are for Crane Company. 1. On December 3, Crane Company sold $572,300 of merchandise to Blue Co, cn account, terms 2/10,n/30, FOB destination. Crane paid $310 for freight charges. The cost of the merchandise sold was $371,400. 2. On December 8, Blue Co. was granted an allowance of $25,300 for merchandise purchased on December 3. 3. On December 13 , Crane Compary received the balance due from Blue C0. (a) Prepare the journal entries to record these transactions on the books of Crane Company using a perpetual inventory system. (List all debit entries before credit entries. Credit occount tities are automatically indented when amount is entered. Do not indent manually. If no entry Is required, select "No Entry" for the oceount titles and enter O For the omounts) 1. (To record credit sale) (To record cost of merchandise sold) (To record freight charges) 2. 3