The following transactions are for Teal Mountain Company. 1. On December 3, Teal Mountain Company sold $453,100 of merchandise to Sandhill Co., on account, terms 1/10,n/30. The cost of the merchandise sold was $317,100. 2. On December 8, Sandhill Co. was granted an allowance of $22,800 for merchandise purchased on December 3. 3. On December 13, Teal Mountain Company received the balance due from Sandhill Co. (a) Prepare the journal entries to record these transactions on the books of Teal Mountain Company. Teal Mountain uses a perpetual inventory system. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automaticallv indented when amount is entered. Do not indent manuallv. List all debit entries before credit entries.)