On June 24,2000 , Hansen Company sold merchandise to Jill Selby for $\$ 80,000$ with terms $2 / 10, n / 30$. On June 30 , Selby paid $\$ 39,200$ on her account and was allowed a discount for the timely payment. On July 20 , Selby paid $\$ 24,000$ on her account and returned $\$ 16,000$ of merchandise, claiming that it did not meet contract terms.

Record the necessary journal entries on June 24, June 30, and July 20.