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

Apr. $2$ Purchased $$3,900$ of merchandise from Lyon Company with credit terms of $2/15,$ n$/60,$ invoice dated April $2,$ and FOB shipping point.

$3$ Paid $$200$ cash for shipping charges on the April $2$ purchase.

$4$ Returned to Lyon Company unacceptable merchandise that had an invoice price of $$750.$

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

$18$ Purchased $$7,100$ of merchandise from Frist Corp. with credit terms of $1/10,$ n$/30,$ invoice dated April $18,$ and FOB destination.

$21$ After negotiations, received from Frist a $$600$ allowance toward the $$7,100$ owed on the April $18$ purchase.

$28$ Sent check to Frist paying for the April $18$ purchase, net of the allowance and the discount.