July $12$: Purchased office equipment on account from MLR Co$.,$ $$1,400.$

$\backslash$table$[[$Date$,$Account Titles,Debit,Credit$],[$Jul$.12,,,],[,,,],[,,,]]$

July $13$: Made refunds to cash customers, $$190,$ for defective merchandise. The cost of defective merchandise was $$30.$ Journalize the refund. Do not record the expense related to the refund. We will do that in the following step.

$\backslash$table$[[$Date$,$Account Titles,Debit,Credit$],[$Jul$.13,,,],[,,,],[,,,]]$