During April 2024, Swifty Company incurred the following transactions. This is Swifty's first period of operations, and they plan to use the periodic method of accounting for inventory. Swifty reports under ASPE. Apr. 1 Purchased a new automobile for $42,600; the automobile was paid for with a two-year 4% note payable. Interest is due monthly on the 1st day of each month and the principal is due as follows: 50% due in 1 year, the remainder due in 2 years. 5 Sold merchndise to Customer A on account for $86,000 plus 13% HST; terms n/30. 6 Customer A returns one-half of the merchandise purchased on April 5 and receives a credit on account. 13 Customer A paid their account in full. 25 Sold merchandise to Customer B for $113,900 plus 13% HST: terms n/30. 28 Received $23.200 from Customer C for services to be provided in May. 30 Recorded any adjusting entries required related to April transactions: In addition to liabilities arising from the above transactions, Swifty's Accounts Payable balance at April 30, 2024, is $76.000. (a) Record the above transactions. (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 occount tities and enter O for the amounts. List all debit entries before credit entries. Round answers to 0 decimal places, eg 5,275. Record journal entries in the order presented in the problem.) The parts of this question must be completed in order. This part will be available when you complete the part above