Purchase-Related Transactions

Journalize entries for the following related transactions of Blue Moon Company:

Purchased $44,000 of merchandise from Sierra Co. on account, terms 1/10, n/30.

Paid the amount owed on the invoice within the discount period.

Discovered that $8,800 before purchases discount of the merchandise was defective and returned items, receiving credit.

Purchased $6,600 of merchandise from Sierra Co. on account, terms n/30.

Received a check for the balance owed from the return in (c), after deducting for the purchase in (d).