Record journal entries for the following transactions of Barrera Suppliers.
A. May 12: Sold 32 deluxe hammers at $195 each to a customer, credit terms 10/10, n/45, invoice date May 12; the deluxe hammers cost Barrera Suppliers $88 each.
B. May 15: Customer returned 6 hammers for a full refund. The merchandise was in sellable condition at the original cost.
C. May 20: Customer found 2 defective hammers but kept the merchandise for an allowance of $200.
D. May 22: Customer paid their account in full with cash.