Showcase Co., a furniture wholesaler, sells merchandise to Balboa Co. on account, $254,500, terms n/30. The cost of the merchandise sold is $152,700. Showcase Co. issues a credit memo for $30,000 for merchandise returned prior to Balboa Co. paying the original invoice. Journalize Showcase 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 Balboa Co.