Flint Co$.$ records purchase discounts lost and uses perpetual inventories. Prepare journal entries in general journal form for the following:

$($a$)$ Purchased merchandise costing $$3,500$ with terms $\frac{2}{10},\frac{n}{30}.$

$($b$)$ Payment was made thirty days after the purchase.

Dill Co$.$ records purchases at net amounts and uses periodic inventories. Prepare entries for the following: June $11$ Purchased merchandise on account, $$15,000,$ terms $\frac{2}{10},\frac{n}{30}.$

$15$ Returned part of June $11$ purchase, $$800,$ and received credit on account.

During June, the following changes in inventory item $27$ took place:

$\backslash$table$[[$June $1,$Balance,$1,400$ units @ $$36],[14,$Purchased,$800$ units @ $$54],[24,$Purchased,$700$ units @ $$45],[8,$Sold,$400$ units @ $$75$