The following transactions are for Carla Vista Company. 1. On December 3, Carla Vista Company sold $453,100 of merchandise to Sandhill Co., terms 1/10, n/30. The cost of the merchandise sold was $317,100. 2. On December 8, Sandhill Co. was granted an allowance of $22,800 for merchandise purchased on December 3. 3. On December 13, Carla Vista Company received the balance due from Sandhill Co. (a) Prepare the journal entries to record these transactions on the books of Carla Vista Company. Carla Vista Company uses 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.)(b)Assume that Carla Vista Company received the balance due from Sandhill Co. on January 2 of the following year instead of December 13. Prepare the journal entry to record the receipt of payment on January 2. (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.)