1. Purchase-related transactions. Journalize entries for the following related transactions of Mandumna Company:

1. Purchased $71,500 of merchandise from Nacara Co. on account, terms 1/10, n/30.
2. Discovered that $13,500 (before purchases discount of 1%) of the merchandise was defective and returned items.
3. Paid the balance amount owed on the invoice within the discount period.
4. Purchased $9,000 of merchandise from Nacara Co. on account, FOB Destination, terms 5/15, n/30.
5. Paid the balance amount owed on the invoice within the discount period.