Journalize the following merchandise transactions:

A.	Sold merchandise on account, $21,300 with terms 2/10, net 30. The cost of the merchandise sold was $17,000.
B.	Received payment less the discount.

C. Purchased merchandise on account from a supplier for $6,500, terms 2/10, net 30.

D. Returned $1,500 of the merchandise and received full credit.

E. Paid for the merchandise within the discount period.