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Exercise 4-3 (Algo) Recording purchases, purchases returns, and purchases allowances LO P1 Prepare journat entries to record the following transactions for a retail store. The company uses a perpetual inventory system and the gross method. Apri1 2 Purchased $6,000 of merchandise fron Lyon Company with credit terms of 2/15,n/60, 1nvoice dated April 2 , and FOB shipping point. April 3 Paid $210 cash for shipping charges on the April 2 purchase. April 4 Returned to Lyon Company unacceptable merchandise that had an invoice price of $850. April 17 Sent a cheek to Lyon Company for the April 2 purchase, net of the discount and the returned merchandise. Apri1 is Parchased $11,300 of nerchandise from Frist Corporation with credit termsjof 1/10, D/30, involce dated Apri1 18 , and FoB destination. April 21 After negotiations over scuffed merchandise, received from Frist a $400 allowance toward the $11,300 owed on the April 18 purchase. April 28 Sent check to Frist paying for the April 18 purchase, net of the allowance and the discount