Prepare the journal entries for Allen Company from the list of transactions in April 2021.

April 2: Allen Company purchases $5,000 of merchandise from Metz Company, terms 2/10, n/30, FOB shipping point. The goods cost Metz Company $2,400.

April 3: Allen Company pays $100 in shipping costs with cash.

April 5: Allen Company sells $2,300 of merchandise on account to Luo Company, terms 1/10, n/30, FOB destination. The goods cost Allen Company $1,100.

April 7: Allen Company pays $50 to ship goods to Luo Company.

April 11: Payment of amount due, less the discount, to Metz Company.

April 14: Receive payment from Luo Company, less the discount.