Purchased merchandise horn Lyon Company under the following terms: $5,300 price, invoice dated April 2, credit terms of 2/15, n/60r and FOB shipping point 3 Paid $297 for shipping charges on the April 2 purchase. 4 Returned to Lyon Company unacceptable merchandise that had an invoice price of $850. 17 Sent a check to Lyon Company tot the April 2 purchase, net of the discount and the returned merchandise. 18 Purchased merchandise from Frist Corp under the following terms $11,050 price, invoice dated April 18, credit terms of 2/10, n/30 and FOB destination 21 After negotiations, received from Frist a $3,094 allowance on the April 18 purchase 28 Sent check to Frist paying for the April 18 purchase, net of the discount and allowance. Prepare journal entries to record the above transactions for a retail store Assume a perpetual inventory system