(a) Minecraft Company bought RM67,000 of merchandise, terms 2/10, n/30. (b) Minecraft Company sells RM55,000 of merchandise, terms 1/10, n/30. The merchandise cost RM30,000. (c) The customer in (b) returned RM5,000 of merchandise to Minecraft Company. The merchandise returned cost RM3,000. (d) Minecraft Company received the balance due within the discount period. Required: Prepare the necessary journal entries to record the above transactions, assuming Minecraft Company uses a perpetual inventory system.