1. On April 5, purchased merchandise from Concord Company for $24,900 on account, terms 3/10, net/30, FOB shipping point. 2. On April 6, paid freight costs of $870 on merchandise purchased from Concord Company. 3. On April7, purchased equipment on account for $28,400. 4. On April 8, retumed $3,000 of the April 5 merchandise to Concord Company. 5. On April 15, paid the amount due to Concord Company in full. Prepare the joumal entries to record these transactions on the books of Pharoah Co, using a periodic inventory system. (List all debit entries before credit entries: Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter Ofor the amounts.) Assume that Pharoah Co. paid the balance due to Concord Company on May 4 instead of April 15. Prepare the journal entry to record this payment. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts)