MP All, Inc., ("MAI") an online electronics retailer, has the following transactions during the month of April 2020: April 1, 2020, MAI purchases 1,000 refurbished phones for $30.00 each from Cellphones Refurbished, Inc. ("CRI") on account. The terms are 2/10, n 30, FOB Shipping Point. The phones originally cost CRI $7.00 each. April 2, 2020, MAI receives the phones. MAI pays $100 for shipping costs. April 3, 2020, MAI returns 50 cell phones to CRI that are found to be defective, and MAI receives full credit. April 4, 2020, CRI gives MAI a $300 purchase allowance for being a great customer. April 5, 2020, MAI finds 20 defective cell phones and instead of shipping the goods back to CRI, CRI gives MAI a purchase allowance of $600. April 10, 2020, MAI pays the balance due on the cellphones. Required: prepare the t-accounts and journal entries to reflect the transactions above for MAI.