Dawson Enterprises uses the perpetual system to record inventory transactions. In a recent month, Dawson engaged in the following transactions:

a. On April 1, Dawson purchased merchandise on credit for $21,900 with terms 2/10, n/30.

b. On April 2, Dawson purchased merchandise on credit for $24,600 on terms 3/15, n/25.

c. On April 9, Dawson paid for the purchase made on April 1.

d. On April 25, Dawson paid for the merchandise purchased on April 2.

Required:

Prepare journal entries for these four transactions.