The following transactions are for Cullumber Company. 1. On December 3. Cullumber Company sold $588,300 of merchandise to Marigold Co. on account, terms 3/10, n/30. The cost of the merchandise sold was $360,200. 2. On December 8. Marigold Co, was granted an allowance of $27,700 for merchandise purchased on December 3. 3. On December 13, Cullumber Company received the balance due from Marigold Co. (a) Prepare the journal entries to record these transactions on the books of Cullumber Company using a perpetual inventory system. (Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter 0 for the amounts)