$12\mathrm{.}1$ Jones Games is a chain of video game stores. Record entries for the following transactions related to Jones$$s purchase of inventory.

A$.$ On October $5,$ Jones purchases and receives inventory from XYZ Entertainment for $$5,000$ with credit terms of $3/10$ net $30.$

B$.$ On October $7,$ Jones returns $$1,000$ worth of the inventory purchased from XYZ$.$

C$.$ Jones makes payment in full on its purchase from XYZ on October $14.$