On February 15, 2026, the following transactions occurred:

1. Alpha Corporation sold $250,000 worth of merchandise on credit to Beta Enterprises.
2. Beta Enterprises returned $50,000 worth of defective merchandise to Alpha Corporation.
3. Gamma Inc. purchased $270,000 of office equipment on credit from Delta Suppliers.
4. Delta Suppliers provided $48,000 worth of office cleaning services to Epsilon Services on credit.
5. Epsilon Services paid $24,000 for maintenance and repair services provided by Zeta Maintenance.
6. Zeta Maintenance received $90,000 cash for services rendered to Theta Technologies.
7. Theta Technologies purchased $150,000 of software licenses from Iota Software on credit.
8. Iota Software granted a $20,000 discount to Theta Technologies for bulk purchase of software licenses.
9. Kappa Corporation paid $50,000 for legal services provided by Lambda Law Firm.
10. Lambda Law Firm received $40,000 in cash as a retainer fee for future legal services.
11. Mu Corporation sold $250,000 worth of services to Nu Inc. on credit.
12. Nu Inc. paid $210,000 in cash to Mu Corporation for services rendered.

Please journalize these transactions for the respective companies involved.