Use a tabular summary to record the following transactions for Cullumber Company using a perpetual inventory system. Include margin explanations for the changes in revenues and expenses. (a) On March 2, Cullumber Company sold $1,024,000 of merchandise to Oriole Company on account. The cost of the merchandise sold was $691,200. (b) On March 6, Oriole Company returned $179,200 of the merchandise purchased on March 2. The cost of the merchandise returned was $120,320. (c) On March 12, Cullumber Company recelved the balance due from Oriole Company. (Enter negative amounts using either a negative sign preceding the number es - 45 or parentheses es. (45).)