(A)Information related to Pina Co. is presented below.

1.On April 5, purchased merchandise on account from Windsor Company for $39,000, terms3/10, net/30, FOB shipping point.2.On April 6, paid freight costs of $820 on merchandise purchased from Windsor.3.On April 7, purchased equipment on account for $26,300.4.On April 8, returned damaged merchandise to Windsor Company and was granted a $5,700 credit for returned merchandise.5.On April 15, paid the amount due to Windsor Company in full.

Prepare the journal entries to record these transactions on the books of Pina Co. under a perpetual inventory system.

(B)Assume that Pina Co. paid the balance due to Windsor Company on May 4 instead of April 15. Prepare the journal entry to record this payment.