Exercise 6-1 This information relates to Crane Co.. 1. On April 5, purchased merchandise from Sheridan Company for $26,000 on account. 2. On April 7, purchased equipment on account for $31,400. 3. On April 8, returned $4,100 of April 5 merchandise to Sheridan Company. 4. On April 15, paid the amount due to Sheridan Company in full. Prepare a tabular summary to record the transactions listed above for Rice Co. using a perpetual inventory system.