Journalize entries for the following related transactions of Lilly Heating & Air Company. Refer to the Chart of Accounts for exact wording of account titles.

A.	Purchased $36,000 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 $9,000 of the merchandise purchased in (A) was defective and returned items, receiving credit.
D.	Purchased $5,000 of merchandise from Schell Co. on account, terms n/30.
E.	Received a refund from Schell Co. for return in (C) less the purchase in (D).