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The following transactions are for Shamrock Company. 1. On December 3, Shamrock Company sold $533,400 of merchandise to Pharoah Co., on account, terms 2/10,n/30. The cost of the merchandise sold was $312,100. 2. On December 8, Pharoah Co. was granted an allowance of $24,700 for merchandise purchased on December 3. 3. On December 13 , Shamrock Company received the balance due from Pharoah Co. Sales Revenue (To record sale of merchandise on account) 533,400 Cost of Goods Sold 312,100 Inventory (To record cost of merchandise sold) 312,100 Dec. 8 Sales Returns and Allowances 24,700 Accounts Receivable 24,700 Dec. 13 Cash Sales Discounts 5,087 Accounts Receivable 508,700/10,174