Current Attempt in Progress Sheffield Inc. uses a perpetual inventory system. During April, the following transactions occurred: Apri 3 Purchased $3,600 of merchandise, terms 3/10, n/60. 6 Returned $1.100 of the merchandise purchased on April 3. 7 Paid freight charges of $310 on goods purchased on April 3. 12 Paid for the goods purchased on April 3. 13 Sold goods costing $760 on credit for $2,600. Estimated returns are 10% 14 The customer of April 13 returned $460 of the goods that had a cost of $340. 23 Received payment from the customer of April 13. Prepare journal entries to record the above transactions.(If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries.) Date Account Titles and Explanation Debit Credit Apr 3 Apr 6 Apr 7 Apr 12 Apr 13 Apr 14 Apr 23 (To record credit sale) (To record cost of merchandise sold and cost of estimated returns) > Ap3 Apr 6 Apr 7 (To record credit sale) (To record cost of merchandise sold and cost of estimated returns) Apr 12 Apr 13 (To record goods return by customer) Apr 14 Apr 23 (To record cost of goods returned)