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 $848,000 of merchandise to Oriole Company on account. The cost of the merchandise sold was $572,400. (b) On March 6, Oriole Company returned $148,400 of the merchandise purchased on March 2. The cost of the merchandise returned was $99,640 (c) On March 12. Cullumber Company received the balance due from Oriole Company. (Enter negative amounts using elther a negative sign preceding the number eg. 45 or parentheses eg. (45).)