On July 15, 2025, the following transactions occurred:

1. Alpha Corporation sold $80,000 worth of merchandise on credit to Beta Enterprises.
2. Beta Enterprises returned $12,000 worth of defective merchandise to Alpha Corporation.
3. Gamma Inc. purchased $95,000 of office equipment on credit from Delta Suppliers.
4. Delta Suppliers provided $15,000 worth of office cleaning services to Epsilon Services on credit.
5. Epsilon Services paid $8,000 for maintenance and repair services provided by Zeta Maintenance.
6. Zeta Maintenance received $35,000 cash for services rendered to Theta Technologies.
7. Theta Technologies purchased $55,000 of software licenses from Iota Software on credit.
8. Iota Software granted a $5,000 discount to Theta Technologies for bulk purchase of software licenses.
9. Kappa Corporation paid $18,000 for legal services provided by Lambda Law Firm.
10. Lambda Law Firm received $12,000 in cash as a retainer fee for future legal services.
11. Xi Corporation sold $70,000 worth of services to Omicron Inc. on credit.
12. Omicron Inc. paid $45,000 in cash to Xi Corporation for services rendered.

Please journalize these transactions for the respective companies involved.