Attempt History ent Attempt in Progress formation related to Blue Spruce Corp. is presented below. 1. On April 5, purchased merchandise on account from Whispering Winds Company for $27,200, terms 4/10, net/30, FOB shipping point. On April 6, paid freight costs of $800 on merchandise purchased from Whispering Winds. 2. 3. On April 7, purchased equipment on account for $30,500. 4. 5. On April 8, returned $3,600 of merchandise to Whispering Winds Company. On April 15, paid the amount due to Whispering Winds Company in full. No. Date Account Titles and Explanation Debit 1. April 5 2. April 6 27200 800 3. April 7 V Equipment 30500 4. April 8 Cash 3600 Credi 3. April 7 Equipment 30500 4. April 8 5. April 15 eTexthools and Meth 3600