13. The following are transactions of the Morrison Company: a b. e. On November 5, sold merchandise on account for $46,000 with terms of 3/15, n/30. On November 20, payment was received on $32,000 worth of merchandise sold on November 5. On December 5, further collections were made on $8,000 of merchandise sold on November 5. On December 8, merchandise sold for $4,000 on November 5 was returned by the purchaser and credit was granted by Morrison Company. Hint: receivable had not been collected quired: Prepare below the journal entries required for each transaction a-d. Assume that the N ice method is used to record sales discounts. (10 pts)