(a) Sandhill Company purchased merchandise on account from Office Suppliers for $67,000, with terms of 1/10, n/30. During the discount period, Sandhill returned some merchandise and paid $58,311 as payment in full. Sandhill uses a perpetual inventory system. Prepare the journal entries that Sandhill Company made to record the: (1) purchase of merchandise. (2) return of merchandise. (3) payment on account. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)