The following transactions are for Oriole Company.

1. On December 3, Oriole Company sold $440,000 of merchandise to Pharoah Co. on account. The cost of the merchandise sold was $290,400.

2. On December 8, Pharoah Co, returned $22,000 of merchandise purchased on December 3. The cost of goods was $14.080

3. On December 13, Oriole Company received the balance due from Pharoah Co.

Prepare a tabular summary to record these transactions for Oriole Company using a perpetual inventory system. (Enter negative amounts using either a negative sign preceding the number e.g. -45 of parentheses e.g. (45)