Use a tabular summary to record the following transactions for Windsor Co$.($Omit recording cost of goods sold.$)$

$($a$)$ On July $1,$ Windsor Co$.$ sold merchandise on account to Stacey Inc. for $$23,700.$

$($b$)$ On July $8,$ Stacey Inc. returned $$2,500$ of July $1$ merchandise to Windsor Co$.$

$($c$)$ On July $11,$ Stacey Inc. paid for the merchandise.

$($Enter negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$