Journalize entries for the following related transactions of Lilly Heating and Air Company:

a. purchased $36,000 of merchandise from SchellCo. on account, terms 1/10, n/30

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

c. Discovered that merchandise with an invoice amount of $9,000 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)