Journalize entries for the following related transactions of Regius Company:
a. Purchased $12,000 of merchandise from Loew Co. on account, terms 2/10, n/30.
b. Paid the amount owed on the invoice within the discount period.
c. Discovered that $3,000 of the merchandise was defective and returned items, receiving credit.
d. Purchased $2,000 of merchandise from Loew 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).