How do you finish the journal for part C? I'm confused with the first account and which numbers to journalize.

Prepare the journal entries to record the following transactions on Crane Company's books using a perpetual inventory system. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) (a) On March 2, Sheridan Company sold $881,500 of merchandise to Crane Company, terms 3/10, n/30. The cost of the merchandise sold was $519,100. (b) On March 6, Crane Company returned $100,400 of the merchandise purchased on March 2. The cost of the merchandise returned was $68,800. (c) On March 12, Sheridan Company received the balance due from Crane Company. No. Date lAccount Titles and Explanation Debit Credit