On November 1, 2021 Sheffield Company purchased merchandise on account from Bailey Office Suppliers for $174,000, with terms of 1/10,n/30, FOB destination. The appropriate party made a cash payment of $1000 for delivery. During the discount period, on November 6, Sheffield returned some merchandise for 24,000. On November 9, Sheffield paid in full for the merchandise purchased from Bailey Office Suppliers. Required: Sheffield uses a perpetual inventory system. Prepare the journal entries that Sheffield Company made