E5-3A. Journal Entries for Purchase, Return, and RemittancePerpetual System On April 13, the Albert Company purchased $26,000 of merchandise from the Krausman Company, with terms of 1/10, n/30. On April 15, Albert paid $400 to Ace Trucking Company for freight on the shipment. On April 18, Albert Company returned $900 of merchandise for credit. Final payment was made to Krausman on April 22. Albert Company records purchases using the perpetual inventory system. Required Prepare the journal entries that Albert Company should make on April 13, 15, 18, and 22.