Kelso Company purchased merchandise on account from Office Suppliers for $150,000, with terms of 2/10,n/30. During the discount period, Kelso returned some merchandise and paid $137,200 as payment in full. Kelso uses a perpetual inventory system. Prepare the journal entries that Kelso Company made to record: (1) the purchase of merchandise. (2) the return of merchandise. (3) the payment on account