Cullumber Corp. uses a perpetual inventory system. The company had the following inventory transactions in April: April 3 Purchased merchandise from Sheffield Ltd. for $28,000, terms 2/10,n/30, FOB shipping point. 6 The appropriate company paid freight costs of $600 on the merchandise purchased on April 3. 7 Purchased supplies on account for $5,800. 8 Returned merchandise to Sheffieid and received a credit of $3,200. The merchandise was returned to inventory for future resale. 30 Paid the amount due to Shetfield in full. Additional information: 1. The cost of the merchandise sold on April 3 was $19,000. 2. The cost of the merchandise returned on April8 was $2,080. 3. Sheffield uses a perpetual inventory system. Record the transactions in the books of Sheffield. (Credit account titles are autamatically indented when the amount is entered. Do not indent manualiy if no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. Record joumal entries in the order presented in the problem. List all debit entries before credit entries)