April 2 Purchased $4,780 of merchandise from Lyon Company with credit terms of 2/15,n/60, invoice dated April 2 , and FOB shipping point. April 3 Paid $340 cash for shipping charges on the April 2 purchase. April 4 Returned to Lyon Company unacceptable merchandise that had an invoice price of $400. April 17 Sent a check to Lyon Company for the April 2 purchase, net of the discount and the returned merchandise. Apr1l 18 Purchased $8,700 of merchandise from Frist Corporation with credit terms of 1/10,n/30, invoice dated April 18, and FOB destination. April 21 After negotiations over scuffed merchandise, received fron Frist a $506 allowance toward the $8,700 owed on the April 18 purchase. April 28 Sent check to Frist paying for the April 18 purchase, net of the allowance and the discount