Prepare journal entries to record the following transactions for a retail store. The company uses a perpetual inventory system and the gross method.

April $2$ Purchased $$5,500$ of merchandise from Lyon Company with credit terms of $2/15,$ n$/60$; invoice dated April $2,$ and FOB shipping point.

April $3$ Paid $$350$ cash for shipping charges on the April $2$ purchase.

April $4$ Returned to Lyon Company unacceptable merchandise that had an invoice price of $$400.$

April $17$ Sent a check to Lyon Company for the April $2$ purchase, net of the discount and the returned merchandise.

April $18$ Purchased $$10,300$ of merchandise from Frist Corporation with credit terms of $1/10,$ n$/30$; Invoice dated April $18,$ and FOB destination.

April $21$ After negotiations over scuffed merchandise, received from Frist a $$500$ allowance toward the $$10,300$ 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.