On January 15, 2026, the following transactions occurred:

1. Apex Corporation sold $200,000 worth of merchandise on credit to Bright Enterprises.
2. Bright Enterprises returned $40,000 worth of defective merchandise to Apex Corporation.
3. Celestial Inc. purchased $220,000 of office equipment on credit from Dynamic Suppliers.
4. Dynamic Suppliers provided $42,000 worth of office cleaning services to Epoch Services on credit.
5. Epoch Services paid $20,000 for maintenance and repair services provided by Future Maintenance.
6. Future Maintenance received $80,000 cash for services rendered to Galaxy Technologies.
7. Galaxy Technologies purchased $130,000 of software licenses from Horizon Software on credit.
8. Horizon Software granted a $15,000 discount to Galaxy Technologies for bulk purchase of software licenses.
9. Innovation Corporation paid $45,000 for legal services provided by Justice Law Firm.
10. Justice Law Firm received $35,000 in cash as a retainer fee for future legal services.
11. Kinetic Corporation sold $200,000 worth of services to Luminary Inc. on credit.
12. Luminary Inc. paid $170,000 in cash to Kinetic Corporation for services rendered.

Please journalize these transactions for the respective companies involved.