On November 15 and 26, Brown and Swazey purchased merchandise on account for gross prices of $8,000 and $12,000, respectively. Terms of both purchases were 2/10, n/30. The com¬ pany uses the perpetual inventory method, none of these items have been sold, and both accounts are paid in full on December 2. REQUIRED: Provide all the journal entries that would be recorded for these events.