ABC Corp is a retailer who buys and sells inventory in their regular course of business. The following are their inventory transactions in the month of April, 2023. 1. Purchase inventory on account for $18,000 with terms of net 30 days, FOB shipping point. 2. The freight costs on the inventory in point 1 was $3,000. 3. ABC returned $2,000 of the inventory and received a credit on account. Required: record the relevant inventory transactions for ABC Corp. for the month of April