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 $\frac{1}{10},\frac{n}{30}.$

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($$$14,000-($$$14,0001\%)).$

d$.$ Purchased $$7,800$ of merchandise from Foster Co$.$ on account, terms $\frac{n}{30}.$

e$.$ Received a refund from Foster Co$.$ for return in c$.$ less the purchase in d$.$