Journalize entries for the following related transactions of Blue Moon Company:
a. Purchased $60,000 of merchandise form Sierra Co. on accounts, terms 1/10, n/30.
b. Paid the amount owed on the invoice within the discount period.
c. Discovered that $10,000 of the merchandise was defective and returned items, receiving credit.
d. Purchased $7,500 of merchandise from Sierra Co. on accounts, terms n/30.
e. Received a check for the balance owed from the return in (c), after deducting for the purchase in (d).