Journalize entries for the following related transactions of La Paz Company:

a. Purchased \(\$ 18,400\) of merchandise from Harbin Co. on account, terms 2/10, n/30.

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

c. Discovered that \(\$ 4,500\) of the merchandise was defective and returned items, receiving credit.

d. Purchased \(\$ 3,000\) of merchandise from Harbin Co. on account, terms \(\mathrm{n} / 30\).

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

obj. 3