E5-3A. Journal Entries for Purchase, Return, and Remittance-Perpetual System On April 13, the Kes- LO2 selman Company purchased $25,000 of merchandise from the Krausman Company, with terms of 1/10, n/30. On April 15, Kesselman paid $500 to Ace Trucking Company for freight on the shipment. On April 18, Kesselman Company returned $800 of merchandise for credit. Final payment was made to Kraus- man on April 22. Kesselman Company records purchases using the perpetual inventory system. Required Prepare the journal entries that Kesselman Company should make on April 13, 15, 18, and 22