Prepare general journal entries, without explanations, for the merchandising transactions listed below for Lowell Company. Assume use of the perpetual inventory system, Net Method for Sales only.

May 1 Sold merchandise to Cento Company for $10,000, terms 3/15, n/45, goods cost $6,000.

2 Purchased merchandise from Source Corporation for $5,000, terms 3/15, n/30.

3 Gave credit to Cento Company for merchandise returned, $1,000. Cost of goods returned were $600.

4 Purchased merchandise from Treblow Company for $20,000, terms 3/15, n/45.

13 Paid Source Corporation in full for purchase of May 2.

14 Returned $3,000 in merchandise to Treblow Company for credit.

22 Paid Treblow Company in full for purchase of May 4.

27 Received amount owed from Cento Company for balance of May 1 purchase.