The following transactions are for Tamarisk Company.

On December $3,$ Tamarisk Company sold $$461,100$ of merchandise to Carla Vista Co$.,$ on account, terms $\frac{2}{10},\frac{n}{30}.$ The cost of the merchandise sold was $$327,900.$

On December $8,$ Carla Vista Co$.$ was granted an allowance of $$25,300$ for merchandise purchased on December $3.$

On December $13,$ Tamarisk Company received the balance due from Carla Vista Co$.$

$($a$)$

Prepare the journal entries to record these transactions on the books of Tamarisk Company. Tamarisk uses a perpetual inventory system. $($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. List all debit entries before credit entries.$)$

No$.$

Date

Account Titles and Explanation

Debit

Credi