Journalize entries for the following related transactions of Lilly Heating & Air Company: (a) Purchased $43,000 of merchandise from Schell Co. on account, terms 1/10, n/30. (b) Paid the amount owed on the invoice within the discount period. (c) Discovered that $8,600 before purchases discount of the merchandise was defective and returned items, receiving credit. (d) Purchased $6,700 of merchandise from Schell Co. on account, terms n/30. (e) Received a check for the balance owed from the return in (c), after deducting for the purchase in (d).