Journalize the following transactions using the perpetual inventory system on the books of Drietz Company:
A. June 5, sold $ 10,200 of merchandise to Bailey Company on account, terms 2 10, n 30. The merchandise had a cost of $ 8,000.
B. June 8, Bailey requested a reduction in the selling price of the merchandise because of some slight imperfections. Drietz granted a $ 600 allowance.
C. June 14, received payment from Bailey for the merchandise purchased on June 5, less the allowance and the discount.