On March 1, Lincoln sold merchandise on account to Swifty Company for $28,200, terms 1/10, net 45. On March 6, Swifty returns merchandise with a sales price of $2,600. On March 11, Lincoln receives payment from Swifty 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.

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