Journalize entries for the following related transactions of Platypus Company:

a. Purchased $71,500 of merchandise from Sitwell Co. on account, terms 1/10, n/30.

b. Paid the amount owed on the invoice within the discount period.

c. Discovered that $13,500 (before purchases discount of 1%) of the merchandise was defective and returned items, receiving credit.

d. Purchased $9,000 of merchandise from Sitwell Co. on account, terms n/30.

e. Received a check for the balance owed from the return in (c), after deducting for the purchase in (d).