The following transactions are for Windsor Company. 1. On December 3, Windsor Company sold $475,800 of merchandise to Wildhorse Co., on account, terms 2/10,n/30. The cost of the merchandise sold was $326,400. 2. On December 8 , Wildhorse Co. was granted an allowance of $22,200 for merchandise purchased on December 3 . 3. On December 13 , Windsor Company received the balance due from Wildhorse Co. (a) Prepare the journal entries to record these transactions on the books of Windsor Company. Windsor 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.)