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The following merchandise transactions occurred in December. Both companies use a perpetual inventory system. Dec. 3 Riverbed Ltd. sold goods to Concord Corp. for $85,600, terms n/15, FOB shipping point. The inventory had cost Riverbed $45,600. Pictou's management expected a return rate of 3% based on prior experience. 7 Shipping costs of $1,200 were paid by the appropriate company. 8 Concord returned unwanted merchandise to Riverbed. The returned merchandise has a sales price of $2,640, and a cost of $1,400. It was restored to inventory. 11 Riverbed received the balance due from Concord.Record the above transactions in the books of Riverbed. [List all debit entries before credit entries: Credit amount title-sore automaticoiiy indented when the amount is entered. Do not indent manually lfno entry is required. select "No Entry\" for the account tides and enter for the amounts. Round answers to the nearest whole doliar. e3. 5,275.} Date Account \"115 and Explanation Debit Credit I Dec.3 1' Sales I I I I 856I Accounts Receivable I I 85600 I I (To record credit sale) || H :S: (To record cost of merchandise sold) Sales Returns and Allowances _64O Accounts Receivable II II I Dent! " Inventory.r I I 1040 I I (To record return of goods} Inventoryr I I I I (To record cost of merchandise retumed) I Dec. 11 1' Cash I I I I Accounts Payable