2. Make necessary journal entries for the following transactions. a. The merchandise having an invoice price of $4,000 is sold on Jan.5, 2023 under the terms of 3/10,n/30. b. The buyer realized that the goods are not of the quality ordered. The buyer requested and received $300 allowance on the invoice price on Jan.25, 2023. c. The customer paid the invoice on Feb.4, 2023 , d. Purchased merchandise having an invoice price of $1,000, under the terms of 2/10,n/30 on Sept.3, 2023. e. Received credit of $100 for the return of 4 back packs purchased on Sept. 3 that were defective on Sept.6, 2023. f. Paid Sept.3 purchase in full on Sept.13, 2023. 2. Make necessary journal entries for the following transactions. a. The merchandise having an invoice price of $4,000 is sold on Jan.5, 2023 under the terms of 3/10,n/30. b. The buyer realized that the goods are not of the quality ordered. The buyer requested and received $300 allowance on the invoice price on Jan.25, 2023. c. The customer paid the invoice on Feb.4, 2023 , d. Purchased merchandise having an invoice price of $1,000, under the terms of 2/10,n/30 on Sept.3, 2023. e. Received credit of $100 for the return of 4 back packs purchased on Sept. 3 that were defective on Sept.6, 2023. f. Paid Sept.3 purchase in full on Sept.13, 2023