On June 15, 2025, the following transactions occurred:

1. Alpha Corporation sold $60,000 worth of merchandise on credit to Beta Enterprises.
2. Beta Enterprises returned $10,000 worth of defective merchandise to Alpha Corporation.
3. Gamma Inc. purchased $85,000 of office equipment on credit from Delta Suppliers.
4. Delta Suppliers provided $12,000 worth of office cleaning services to Epsilon Services on credit.
5. Epsilon Services paid $7,000 for maintenance and repair services provided by Zeta Maintenance.
6. Zeta Maintenance received $30,000 cash for services rendered to Theta Technologies.
7. Theta Technologies purchased $45,000 of software licenses from Iota Software on credit.
8. Iota Software granted a $4,000 discount to Theta Technologies for bulk purchase of software licenses.
9. Kappa Corporation paid $16,000 for legal services provided by Lambda Law Firm.
10. Lambda Law Firm received $10,000 in cash as a retainer fee for future legal services.

Please journalize these transactions for the respective companies involved.