Record journal entries for the following transactions of Mason Suppliers.
A. Sep. 8: Purchased 50 deluxe hammers at a cost of $95 each from a manufacturer. Credit terms are 5/ 20, n/60, invoice date September 8.
B. Sep. 12: Mason Suppliers returned 8 hammers for a full refund.
C. Sep. 16: Mason Suppliers found 4 defective hammers, but kept the merchandise for an allowance of $250.
D. Sep. 28: Mason Suppliers paid their account in full with cash.