April 2	Purchased $5,000 of merchandise from Lyon Company with credit terms of 2/15, n/60, invoice dated April 2, and FOB shipping point.
April 3	Paid $210 cash for shipping charges on the April 2 purchase.
April 4	Returned to Lyon Company unacceptable merchandise that had an invoice price of $500.
April 17	Sent a check to Lyon Company for the April 2 purchase, net of the discount and the returned merchandise.
April 18	Purchased $9,300 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 from Frist a $400 allowance toward the $9,300 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.

Journal entry worksheet \begin{tabular}{l|l|l} 4 & 5 & 7 \end{tabular} Purchased $5,000 of merchandise from Lyon Company with credit terms of 2/15,n/60, invoice dated April 2, and FOB shipping point. Note: Enter debits before credits