Apr. 2. Swan Company old marchandise an account to Bird Company, 514,300, FOB shipping point, 2/10, 1/30. Swan Company paid freight of $295, which was added to the invoice. The most of the merchandise sold as 59,000. & Swan Company sold marchandise an account to Bird Company, 528,000, FOB destination, 1/15, 1/30. The cost of the merchandise salidas $16.800. & Swan Company paid freight of $530 for delivery of merchandise sold to Bird Company on eril 12. Bird Company paid Sman Company for purchase of feri 2. 18. Swan Company paid Bird Company a round of $2,000 for defective merchandise in the April 2 purchase. Bird Company agreed to map the merchandise 23. Bird Company paid San Company for purchase of April 8. 24. Swan Company sold marchandise an account to Bird Company, 512,700, Cams FOB shipping point, 1/45. The cost of the mariandise Sald was $3,600 26. Bird Company paid freight of $420 on April 24 purchase from Swan Company Required: 1. Joumalize the April transactions for Bed Company (the buyer). If an amount box does not require an entry, leave it blank Date Account Debit Credit Rr. 2 Date Account Debit Credit A. Date Account Debit Credit Date Account Debit Credit Date Account Debit Credit Date Account Debit Credit Ar. 24 Date Account Debit Credit Ar. 26 2. Journal the April transactions for Sman Company (the). If an amant box does not require an entry, leave it blank. Date Account Debit Credit Ar. 2-sale Date Account Debit Credit Ar. 2-fr Date Account Debit Credit Date Account Debit Credit Date Account Debit Credit Ar. 8- Date Account Debit 10 11 Credit Ar. 8-frugt Date Account Dubit Credit Ar. 12 Date Account Debit Credit Ar. 18 Date Account Debit Credit Apr. 23 10 10 10 Date Account Debit Credit Date Account Debit Credit Apr. 24