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Purchase-Related Transactions Illustrate the effects on the accounts and financial statements of the following related transactions of Bowen Inc. If no account or activity is affected, select "No effect" from the dropdown list and leave the corresponding number entry box blank. Enter account decreases and cash outflows as negative amounts. a. Purchased $400,000 of merchandise from Swanson Co. on account, terms 1/10, n/30. Balance Sheet Statement of Cash Flows Assets Liabilities Stockholders' Equity Income Statement Statement of Cash Flows Income Statement b. Paid the amount owed on the invoice within the discount period. Balance Sheet Statement of Cash Flows Assets Liabilities Stockholders' Equity Income Statement Statement of Cash Flows Income Statement c. Discovered that $60,000 of the merchandise was defective and returned items, receiving credit. Balance Sheet Statement of Cash Flows Assets = Liabilities + Stockholders' Equity Income Statement Statement of Cash Flows Income Statement d. Purchased $35,000 of merchandise from Swanson Co. on account, terms 1/10, n/30. Balance Sheet Statement of Cash Flows Assets Liabilities + Stockholders' Equity Income Statement Statement of Cash Flows Income Statement e. Received a check from Swanson Co. for the balance owed from the return in (c), after deducting for the purchase in (d). Balance Sheet Statement of Cash Flows Assets Liabilities Stockholders' Equity Income Statement Statement of Cash Flows Income Statement