On March 1, Lincoln sold merchandise on account to Monty Company for $31,500, terms 1/10, net 45 . On March 6, Monty returns merchandise with a sales price of $2,800. On March 11, Lincoln receives payment from Monty 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.)