prepare journal entries to record the following transactions for a retail store. the company uses a perpetual inventory system and the gross method. april 2 purchased $4,600 of merchandise from lyon company with credit terms of 2/15, n/60, invoice dated april 2, and fob shipping point. april 3 paid $300 cash for shipping charges on the april 2 purchase. april 4 returned to lyon company unacceptable merchandise that had an invoice price of $600. april 17 sent a check to lyon company for the april 2 purchase, net of the discount and the returned merchandise. april 18 purchased $8,500 of merchandise from frist corporation with credit terms of 1/10, n/30, invoice dated april 18, and fob destination. april 21 after negotiations over scuffed merchandise, received from frist a $500 allowance toward the $8,500 owed on the april 18 purchase. april 28 sent check to frist paying for the april 18 purchase, net of the allowanc