Sombrero Co., a furniture wholesaler, sells merchandise to Belarus Co. on account, $64,300, terms 2/10, n/30. The cost of the merchandise sold is $38,000. Sombrero Co. issues a credit memo for $13,300 for merchandise returned and subsequently receives the amount due within the discount period. The cost of the merchandise returned is $8,000. Journalize Sombrero Co.’s entries for

(a) The sale, including the cost of the merchandise sold,

(b) The credit memo, including the cost of the returned merchandise,

(c) The receipt of the check for the amount due from Belarus Co.