The following transactions are for Orlole Company. 1 2 On December 3, Oriole Company sold $440,000 of merchandise to Pharoah Co on account. The cost of the merchandise sold was $290,400 On December 8, Pharoah Co. returned $22,000 of merchandise purchased on December 3. The cost of the goods was $14080 On December 13, Oriole Company received the balance due from Pharoah Co. 3. Prepare a tabular summary to record these transactions for Oriole Company using a perpetual inventory system (Energie amounts usins either a nepotive sin preceding the number as 45 or parentheseses MS) Assets Liabi Date Cash Accts Roc AD P! Inventory Dec 3 $ S $ 8 1