1. Sales-Related and Purchase-Related Transactions for Seller and Buyer Using Perpetual Inventory System

The following selected transactions were completed during April between Swan Company and Bird Company:

Apr. 2.	Swan Company sold merchandise on account to Bird Company, $14,900, terms FOB shipping point, 1/10, n/30. Swan Company paid freight of $495, which was added to the invoice. The cost of the merchandise sold was $9,400.
8.	Swan Company sold merchandise on account to Bird Company, $22,000, terms FOB destination, 2/15, n/30. The cost of the merchandise sold was $13,200.
8.	Swan Company paid freight of $470 for delivery of merchandise sold to Bird Company on April 8.
12.	Bird Company paid Swan Company for purchase of April 2.
18.	Swan Company paid Bird Company a refund of $2,000 for defective merchandise in the April 2 purchase. Bird Company agreed to keep the merchandise.
23.	Bird Company paid Swan Company for purchase of April 8.
24.	Swan Company sold merchandise on account to Bird Company, $10,900, terms FOB shipping point, n/45. The cost of the merchandise sold was $6,500.
26.	Bird Company paid freight of $310 on April 24 purchase from Swan Company.

a. Journalize the April transactions for Bird Company (the buyer).

b. Journalize the April transactions for Swan Company (the seller).