On March 1, Lincoln sold merchandise on account to Amelia Company for $30,000, terms 1/10, net 45. On March 6, Amelia returns merchandise worth $2, 900. On March 11, Lincoln receives payment from Amelia for the balance due. Prepare journal entries to record the March transactions on Lincoln's books. (You may ignore cost of goods sold entries and explanations.) (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)