Purchase-Related Transactions Journalize entries for the following related transactions of Manville Heating & Air Company: a. Purchased $45,000 of merchandise from Wright Co. on account, terms 2/10, n/30. b. Paid the amount owed on the invoice within the discount period. c. Discovered that $9,000 of the merchandise purchased in (a) was defective and returned items, receiving credit. d. Purchased $7,400 of merchandise from Wright Co. on account, terms n/30. e. Received a refund from Wright Co. for return in (c) less the purchase in (d).