Prepare a tabular summary to record the following transactions for Carla Vista Company' using a perpetual inventory system. On February 6, Carla Vista Company sold $123,900 of merchandise to the Lyman Company, on account. The cost of the merchandise sold was $82,600. On February 8 , the Lyman Company returned merchandise purchased on February 6 with a sales value of $16,520. The cost of the merchandise returned was $10,620. On February 16, Carla Vista Company received the balance due from the Lyman Company. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg. (45).)