Purchase$-$Related TransactionsJournalize entries for the following related transactions of Lilly Heating & Air Company: $($If an amount box does not require an entry, leave it blank.$)$a$.$ Purchased $$32,000$ of merchandise from Schell Co$.$ on account, terms $1/10,$ n$/30.$Inventory$32,000$Accounts Payable$-$Schell Co$.$a$.$ A purchase increases inventory and the amount that is owed on account.b$.$ Paid the amount owed on the invoice within the discount period.c$.$ Discovered that merchandise with an invoice amount of $$6,400$ purchased in $($a$)$ was defective

and returned items, receiving credit. d$.$ purchased $$4,800$ or merchandise from Schell Co$.$ on account, terms n$/30.$