Journalize entries for the following related transactions of La Paz Company:

a. Purchased $18,400 of merchandise from Harbin Co. on account, terms 2/10, n/30.

b. Paid the amount owed on the invoice within the discount period.

c. Discovered that $4,500 of the merchandise was defective and returned items, receiving credit.

d. Purchased $3,000 of merchandise from Harbin Co. on account, terms n/30.

e. Received a check for the balance owed from the return in (c), after deducting for the purchase in (d).