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

Mar.	1	Purchased $54,200 of merchandise from Atlas Co. on account, terms 1/10, n/30.
	9	Paid the amount owed on the invoice within the discount period.
	11	Discovered that $7,000 of the merchandise purchases on Mar. 1 was defective and returned items, receiving credit.
	18	Purchased $6,000 of merchandise from Atlas Co. on account, terms n/30.
	20	Received a refund from Atlas Co. for return on Mar. 11 less the purchase on Mar. 18.