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

April 3 Purchased merchandise from Swifty Ltd. for $22,960, terms n/30, FOB shipping point. 6 The appropriate company paid freight costs of $574 on the merchandise purchased on April 3. 7 Purchased supplies on account for $4,100. 8 Returned merchandise to Swifty and received a credit of $2,870. The merchandise was returned to inventory for future resale. 30 Paid the amount due to Swifty in full.

1. The cost of the merchandise sold on April 3 was $15,580. Swifty expected a return rate of 15%. 2. The cost of the merchandise returned on April 8 was $1,886. 3. Swifty uses a perpetual inventory system.

Record the transactions in the books of Swifty. (List all debit entries before credit entries. 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 0 for the amounts.)