Journalize entries for the following related transactions of Greenville Heating & Air Company:

a. Purchased $57,000 of merchandise from Wright Co. on account, terms 2/10, n/30.

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

c. Discovered that $11,000 of the merchandise purchased in (a) was defective and returned items, receiving credit for $10,780 [$11,000 − ($11,000 × 2%)].

d. Purchased $6,300 of merchandise from Foster Co. on account, terms n/30.

e. Received a refund from Foster Co. for return in (c) less the purchase in (d).