1.	On April 5, purchased merchandise on account from Chris Nautical Supply for 39,000, terms 3/10, net/30, FOB shipping point.
2.	On April 6, paid freight costs of 820 on merchandise purchased from Chris.
3.	On April 7, purchased equipment on account for 26,300.
4.	On April 8, returned damaged merchandise to Chris and was granted a 5,700 credit for returned merchandise.
5.	On April 15, paid the amount due to Chris in full

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

b) Assume that Pina paid the balance due to Chris on May 4 instead of April 15. Prepare the journal entry to record this payment.