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

Apri$12$ Purchased $$6,300$ of merchandise from Lyon Company with credit terms of $\frac{2}{15},\frac{n}{60},$ invoice dated April $2,$ and FOB shipping point.

April $3$ Paid $$310$ cash for shipping charges on the April $2$ purchase.

April $4$ Returned to Lyon Company unacceptable merchandise that had an involce price of $$800.$

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

April $18$ Purchased $$11,900$ of merchandise from Frist Corporation with credit terms of $\frac{1}{10},$ n$/30,$ Invoice dated April $18,$ and FOB destination.

Apr$1121$ After negotiations over scuffed merchandise, received from Frist a $$400$ allowance toward the $$11,900$ owed on the Apr$1118$ purchase.

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