8.

This information relates to Swifty Corporation.

1.		On April 5, purchased merchandise from Blue Spruce Inc. for $25,400, terms 2/10, n/30.
2.		On April 6, paid freight costs of $1,100 on merchandise purchased from Blue Spruce.
3.		On April 7, purchased equipment on account for $27,400.
4.		On April 8, returned some of April 5 merchandise to Blue Spruce that cost $3,400.
5.		On April 15, paid the amount due to Blue Spruce in full.

Swifty uses a perpetual inventory system.

Prepare the journal entries to record the transactions listed above on the books of Swifty Corporation. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to the nearest whole dollar, e.g. 5,725. List all debit entries before credit entries.)

Date Account Titles and Explanation Debit Credit