The following transactions are for Shamrock Company. 1. On December 3 , Shamrock Company sold $517,600 of merchandise to Pharoah Co., on account, terms 1/10, n/30. The cost of the merchandise sold was $319,300. 2. On December 8 , Pharoah C. was granted an allowance of $24,000 for merchandise purchased on December 3. 3. On December 13, Shamrock Company received the balance due from Pharoah Co. (a) Prepare the journal entries to record these transactions on the books of Shamrock. Shamrock uses a perpetual imventory system. (II no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are outomatically indented when amount is entered. Do not indent manually.) (b) Assume that Shamrock Company received the balance due from Pharoah Co, on January 2 of the following year instead of December 13. Prepare the journal entry to record the receipt of payment on January 2. (II no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit occount tities are automotically indented when amount is entered. Do not indent manually.) Assume that Shamrock Company received the balance due from Pharoah Co. on January 2 of the following year instead of December 13. Prepare the journal entry to record the receipt of payment on January 2. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)