Record journal entries for the following transactions of Barrera Suppliers.

A$.$ May $12$: Sold $32$ deluxe hammers at $$195$ each to a customer, credit terms $10/10,$ h$/45,$ invoice date May $12$; the deluxe hammers cost Barrera Suppliers $$88$ each.

B$.$ May $15$: Customer returned $6$ hammers for a full refund. The merchandise was in sellable condition at the original cost.

C$.$ May $20$: Customer found $2$ defective hammers but kept the merchandise for an allowance of $$200.$

D$.$ May $22$: Customer paid their account in full with cash.

A$.$

May $12$ Accounts Receivable

Sales

To recognize sale of deluxe hammers, terms $\frac{10}{10},\frac{n}{45}$

May $12$ Cost of Goods Sold

Merchandise Inventory

To recognize cost of sale

B$.$

May $15$ Sales Returns and Allowances

Accounts Receivable

To recognize $6$ hammers returned for full refund

May $15$ Merchandise Inventory

Cost of Goods Sold

To return $6$ hammers to inventory

C$.$

May $20-$Sales Returns and Allowances

Accounts Receivable

C$.$ May $20-$ Customer found $2$ defective hammers but kept the merchandise for an allowance of $$200.$

D$.$ May $22$: Customer paid their account in full with cash.

A$.$

May $12$ Accounts Receivable

Sales

To recognize sale of deluxe hammers, terms $\frac{10}{10},$ n$/45$

May $12$ Cost of Goods Sold

Merchandise Inventory

To recognize cost of sale

B$.$

May $15$ Sales Returns and Allowances

Accounts Receivable

To recognize $6$ hammers returned for full refund

May $15$ Merchandise Inventory

Cost of Goods Sold

To return $6$ hammers to inventory

C$.$

May $20$ Sales Returns and Allowances

Accounts Receivable

To recognize allowance for $2$ hammers

D$.$

May $22$ Cash

Sales Discounts

Accounts Receivable

To recognize customer payment, less discount