Journalize entries for the following related transactions of Manville Heating & Air Company:

a$.$ Purchased $$90,000$ of merchandise from Wright Co$.$ on account, terms $\frac{2}{10},\frac{n}{30}.$

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

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C$.$ Discovered that $$18,000$ of the merchandise purchased in $($a$)$ was defective and returned items, receiving credit for $$17,640[$$$18,000-($$$18,0002\%)].$

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d$.$ Purchased $$10,000$ of merchandise from Wright Co$.$ of account, terms $\frac{n}{30}.$

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

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