Blossom Corp. uses a perpetual inventory system. The company had the following inventory transactions in April:

April $3$ Purchased merchandise from Sheffield $Ltd.$ for $$27,500,$ terms $\frac{2}{10},\frac{n}{30},$ FOB shipping point.

$6$ The appropriate company paid freight costs of $$650$ on the merchandise purchased on April $3.$

$7$ Purchased supplies on account for $$4,600.$

$8$ Returned merchandise to Sheffield and received a credit of $$3,900.$ The merchandise was returned to inventory for future resale.

$30$ Paid the amount due to Sheffield in full.

Additional information:

The cost of the merchandise sold on April $3$ was $$18,700.$

The cost of the merchandise returned on April $8$ was $$2,535.$

Sheffield uses a perpetual inventory system.

Record the transactions in the books of Sheffield. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.$)$