Journalize entries for the following related transactions of Greenville Heating & Air Company: If an amount box does not require an entry, leave it blank.

a. Purchased $35,000 of merchandise from Foster Co. on account, terms 2/10, n/30.

	Accounts Payable-Foster Co.Accounts Receivable-Foster Co.CashCost of Merchandise SoldMerchandise Inventory	- Select -	- Select -
	Accounts Payable-Foster Co.Accounts Receivable-Foster Co.CashCost of Merchandise SoldMerchandise Inventory	- Select -	- Select -

b. Paid the amount owed on the invoice within the discount period.

	Accounts Payable-Foster Co.Accounts Receivable-Foster Co.CashCost of Merchandise SoldMerchandise Inventory	- Select -	- Select -
	Accounts Payable-Foster Co.Accounts Receivable-Foster Co.CashCost of Merchandise SoldMerchandise Inventory	- Select -	- Select -

c. Discovered that $7,000 of the merchandise purchased in (a) was defective and returned items, receiving credit for $6,860 [$7,000 ($7,000 2%)]

	Accounts Payable-Foster Co.Accounts Receivable-Foster Co.CashCost of Merchandise SoldMerchandise Inventory	- Select -	- Select -
	Accounts Payable-Foster Co.Accounts Receivable-Foster Co.CashCost of Merchandise SoldMerchandise Inventory	- Select -	- Select -

d. Purchased $5,500 of merchandise from Foster Co. on account, terms n/30.

	Accounts Payable-Foster Co.Accounts Receivable-Foster Co.Cost of Merchandise SoldMerchandise InventorySales Discounts	- Select -	- Select -
	Accounts Payable-Foster Co.Accounts Receivable-Foster Co.Cost of Merchandise SoldMerchandise InventorySales Discounts	- Select -	- Select -

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

	Accounts Payable-Foster Co.Accounts Receivable-Foster Co.CashCost of Merchandise SoldMerchandise Inventory	- Select -	- Select -
	Accounts Payable-Foster Co.Accounts Receivable-Foster Co.CashCost of Merchandise SoldMerchandise Inventory	- Select -	- Select -