Record journal entries for the following transactions of Furniture Warehouse.

1. July 5: Purchased 30 couches at a cost of $150 each from a manufacturer. Credit terms are 2/15, n/30, invoice date July 5.

2. July 10: Furniture Warehouse returned 5 couches for a full refund.

3. July 15: Furniture Warehouse found 6 defective couches but kept the merchandise for an allowance of $500.

4. July 20: Furniture Warehouse paid their account in full with cash.