Cullumber Corp. uses a perpetual inventory system. The company had the following irventory transactions in Aprit: April 3 Purchased merchundive from Riverbed tid. for $31,500, terms 2/10,N/30, FOB shipping point. 6. The aporopriate compary puid freight costs of 5750 on the merchandise purchased on Aprill 3. 7 Purchased supplies on account for 55,200 . 8. Returned merchandise to Riverbed and received a credit of $3.600. The merchandise was returned to inventory for future resale. 30 Paid the amount due to Riverbed in full: Additional information: 1. The cost of the merchandise sold on Agril 3 was $21,000. 2. The cost of the meichandise returned on Apili 8 was $2340. 3. Riverbed uses a perpetual imentory system. Record the transactions in the books of fiverbed. (Credit account tieles are outomaticolly indented when the amount is entered Do not indent manualk if no entry b required, select "No Entry' for the occount titles and enter O for the amounts Record foumol entries in the order presented in the problem. (ist all debit entrict before credit entries)