Lopez Company sold merchandise on account to Atlantic Company for $\$ 4,000$ on June 3, 2000, with terms $2 / 10, \mathrm{n} / 30$. On June 7, 2000, Lopez Company received $\$ 200$ of returned merchandise from Atlantic Company and issued a credit memorandum for the appropriate amount. Lopez Company received payment for the balance of the bill on June 21, 2000 .

Record the necessary journal entries on June 3, June 7, and June 21