7. Information related to Kerber Co. is presented below. Prepare the journal entries to record these transactions on the books of Kerber Co. under a perpetual inventory system a. On April 5, purchased merchandise from Wilkes Company for $23,000, terms 2/10, net/30, FOB shipping point. b On April 6, freight costs of $900 is charged. c. On April 8, returned damaged merchandise to Wilkes Company and was granted a $3,000 credit for returned merchandise d. On April 15, paid the amount due to Wilkes Company in full