Use a tabular summary to record the following transactions for Ivanhoe Company using a perpetual inventory system. Include margin explanations for the changes in revenues and expenses. (a) On March 2, Ivanhoe Company sold $864,000 of merchandise to Oriole Company on account. The cost of the merchandise sold was $583,200. (b) On March 6, Oriole Company returned $151,200 of the merchandise purchased on March 2. The cost of the merchandise returned was $101,520. (c) On March 12, Ivanhoe Company received the balance due from Oriole Company. - Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses. - Increases in expenses require a negative sign or parentheses. - Reductions in revenues require a negative sign or parentheses