Information related to Kerberos Co. is presented below 

1. On April 5, purchased merchandise from Wilkes Company for $23,000, terms 2/10, net/30, FOB shipping point. 

2. On April 6, paid freight costs of $900 on merchandise purchased from Wilkes. 

3. On April 7, purchased equipment on account for $26,000. 

Instructions 

Prepare the journal entries to record these transactions on the books of Kerberos Co. under a perpetual inventory system.