Journalize entries for the following purchasing related transactions of Del Norte Heating and Air Conditioning Company:

a. Purchased $47,000 of merchandise from Foster Co. on account, terms 1/10, n/30. b. Paid the amount owed on the invoice within the discount period. c. Discovered that $14,000 of the merchandise purchased in a. was defective and returned items, receiving credit for $13,860 ($14,000 -( $14,000 x 1%)). d. Purchased $7,800 of merchandise from Foster Co. on account, terms n/30. e. Received a refund from Foster Co. for return in c. less the purchase in d.