On March 15, 2026, the following transactions occurred:

1. Apex Corporation sold $300,000 worth of merchandise on credit to Bright Enterprises.
2. Bright Enterprises returned $60,000 worth of defective merchandise to Apex Corporation.
3. Celestial Inc. purchased $320,000 of office equipment on credit from Dynamic Suppliers.
4. Dynamic Suppliers provided $55,000 worth of office cleaning services to Epoch Services on credit.
5. Epoch Services paid $28,000 for maintenance and repair services provided by Future Maintenance.
6. Future Maintenance received $100,000 cash for services rendered to Galaxy Technologies.
7. Galaxy Technologies purchased $160,000 of software licenses from Horizon Software on credit.
8. Horizon Software granted a $18,000 discount to Galaxy Technologies for bulk purchase of software licenses.
9. Innovation Corporation paid $60,000 for legal services provided by Justice Law Firm.
10. Justice Law Firm received $50,000 in cash as a retainer fee for future legal services.
11. Kinetic Corporation sold $300,000 worth of services to Luminary Inc. on credit.
12. Luminary Inc. paid $250,000 in cash to Kinetic Corporation for services rendered.

Please journalize these transactions for the respective companies involved.