Make necessary journal entries for the following transactions. a. The merchandise having an invoice price of $ 4,000 is sold on Jan.5, 2023 under the terms of 3/10, n/30. b. The buyer realized that the goods are not of the quality ordered. The buyer requested and received $ 300 allowance on the invoice price on Jan. 25, 2023. c. The customer paid the invoice on Feb.4, 2023. d. Purchased merchandise having an invoice price of $1,000, under the terms of 2/10, n/30 on Sept.3, 2023. e. Received credit of $100 for the return of 4 back packs purchased on Sept.3 that were defective on Sept.6, 2023. f. Paid Sept.3 purchase in full on Sept. 13, 2023.