1. On April 5, purchased merchandise on account from Whispering Winds Company for $19,800, terms 2/10, net/30, FOB shipping point. 2. On April 6, paid freight costs of $810 on merchandise purchased from Whispering Winds. 3. On April 7, purchased equipment on account from Holifield Mfg. Co. for $33,400. 4. On April 8, returned merchandise, which cost $2,000, to Whispering Winds Company. 5. On April 15, paid the amount due to Whispering Winds Company in full