Two different companies, Ripper and Berners, entered into the following inventory transactions during December. Both companies use a perpetual inventory system.

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December $3$ Ripper Corporation sold inventory on account to Berners Corp. for $$493,000,$ terms $1/10,$ n$/30.$ This inventory originally cost Ripper $$318,000.$

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December $8$ Berners Corp. returned inventory to Ripper Corporation for a credit of $$3,300.$ Ripper returned this inventory to inventory at its original cost of $$2,129.$

$$ December $12$ Berners Corp. paid Ripper Corporation for the amount owed.

Required:

a$.$

Prepare the journal entries to record these transactions on the books of Ripper Corporation. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$

b$.$

What is the amount of net sales to be reported on Ripper Corporation's income statement?

c$.$

What is the Ripper Corporation's gross profit percentage? $($Round your answer to the nearest whole percent $($i$.$e$.,0\mathrm{.}1234$ should be entered as $12)$