Britt Jewelers had the following transactions in April. Prepare journal entries for these transactions assuming Britt Jewelers uses a perpetual inventory system. Apr. 2 4 5 Britt received an $18,000 invoice from one of its suppliers. Terms were 2/10 n/30, FOB shipping point. Britt paid the freight bill amounting to $2,000. Britt returned $2,500 of the merchandise billed on April 2 because it was defective. Britt sold $8,000 of merchandise on account, terms 3/15 n/30. The cost of the merchandise sold was $5,500. 10 Britt paid the invoice dated April 2, less the return and the discount. 15 A customer returned $2,500 of merchandise sold on April 5. The cost of the returned merchandise was $1,450. 19 Britt received payment on the remaining amount due from the sale of April 5, less the return and the discount.