On July 8, 2026, the following transactions occurred in the books of different companies:

1. Alpha Company purchased $120,000 of inventory on credit from Beta Suppliers.
2. Beta Suppliers granted a $12,000 discount to Alpha Company for early payment of the invoice from Transaction 1.
3. Gamma Enterprises paid $55,000 in cash for marketing services provided by Delta Marketing.
4. Delta Marketing provided $22,000 worth of advertising services to Epsilon Solutions on credit.
5. Epsilon Solutions returned $10,000 worth of unused marketing materials to Delta Marketing.
6. Zeta Industries sold equipment for $160,000 cash to Theta Corporation.
7. Theta Corporation paid $32,000 for consulting services provided by Iota Consulting.
8. Iota Consulting granted a $3,200 discount to Theta Corporation for prompt payment of the consulting invoice.
9. Kappa Ventures received a $80,000 loan from Lambda Bank.
10. Lambda Bank charged $8,000 as interest on the loan provided to Kappa Ventures.

Requirement: Journalize all these transactions into a general journal.