On March 1, Lincoln sold merchandise on account to Sheffield Company for $28,100, terms 1//10,n//45. On March 6, Sheffield returns merchandise with a sales price of $1,500. On March 11, Lincoln receives payment from Sheffield 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. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)