On April 15, 2025, the following transactions occurred:

1. Alpha Corporation sold $45,000 worth of merchandise on credit to Beta Enterprises.
2. Beta Enterprises returned $8,000 worth of defective merchandise to Alpha Corporation.
3. Gamma Inc. purchased $65,000 of office equipment on credit from Delta Suppliers.
4. Delta Suppliers provided $9,000 worth of office cleaning services to Epsilon Services on credit.
5. Epsilon Services paid $5,000 for maintenance and repair services provided by Zeta Maintenance.
6. Zeta Maintenance received $22,000 cash for services rendered to Theta Technologies.
7. Theta Technologies purchased $35,000 of software licenses from Iota Software on credit.
8. Iota Software granted a $3,000 discount to Theta Technologies for bulk purchase of software licenses.
9. Kappa Corporation paid $12,000 for legal services provided by Lambda Law Firm.
10. Lambda Law Firm received $8,000 in cash as a retainer fee for future legal services.

Please journalize these transactions for the respective companies involved.