$1.$ On April $5,$ purchased merchandise on account from Metlock Company for $$27,300,$ terms $2/10,$ net$/30,$ FOB shipping point.

$2.$ On April $6,$ paid freight costs of $$830$ on merchandise purchased from Metlock.

$3.$ On April $7,$ purchased equipment on account for $$32,800.$

$4.$ On April $8,$ returned $$6,800$ of merchandise to Metlock Company.

$5.$ On April $15,$ paid the amount due to Metlock Company in full.

Prepare the journal entries to record these transactions on the books of Flint Co$.$ under a perpetual inventory system. $($Assume that Flint Co$.$ paid the balance due to Metlock Company on May $4$ instead of April $15.$ Prepare the journal entry to record this payment.