Young Company sold merchandise to Sheffield Company on account for $$183,960$ with credit terms of $?/10,\frac{n}{30}.$ The cost of the merchandise sold was $$110,376.$ During the discount period, Sheffield Company returned $$7,560$ of merchandise and paid its account in full $($minus the discount$)$ by remitting $$172,872$ in cash. Both companies use a perpetual inventory system. Prepare the journal entries that Young Company made to record:

$(1)$ the sale of merchandise.

$(2)$ the return of merchandise.

$(3)$ the collection on account.