Apr. 2 Purchased $5,700 of merchandise from ABC Company with credit terms of 2/15, n/60, invoice dated April 2, and FOB shipping point. Apr. 3 Paid $230 cash for freight charges on the April 2 purchase. Apr. 4 Returned to ABC Company unacceptable merchandise that had an invoice price of $700. Apr. 17 Paid to ABC Company for the April 2 purchase. Apr. 30 Sold the merchandise inventory to XYZ customer with a revenue of $ 5.300. The cost of those inventory was $ 5.100. Required: 1) Journalize the entries 2) Calculate Gross Profit