Casey Surveillance Equipment Corporation (CSEC) is a merchandising business that deals in buying and selling high-end surveillance equipment. CSEC uses a perpetual inventory system to record its transactions. The company had the following inventory related transactions during the month of April:

Apr 3 Purchased merchandise from Beckman Industries for $16,300 on account with credit terms of 1/10, n/30 FOB shipping point.

Apr 4 Freight charges of $400 were paid by the appropriate party on the April 3 transaction.

Apr 7 Sold merchandise to Walker Co. for $12,850 on account with credit terms of 2/15, n/30, FOB shipping point. The merchandise originally cost $7,250.

Apr 8 The appropriate party paid the freight charges of $225 on the April 7 transaction.

Apr 10 Walker Co. returned merchandise from the April 7 sale and received a credit for $1,600. The merchandise sent to Walker was not what was ordered. The cost of the goods returned to CSEC was $900 and it was returned to inventory.

Apr 12 Paid Beckham Industries for purchases in April.

Apr 20 Received payment from Walker Co. for the total amount owing.

Required

Record the April journal entries required by CSEC in the space below. If no entry is required, indicate this by writing No Entry.