For the buyer and seller please.

The following selected transactions were completed during April between Swan Company and Bird Company. Both companies use the net method under a perpetual Inventory system Apr. 2. Swan Company sold merchandise on account to Bird Company, $32,000, terms FOB shipping point, 2/10, 1/30. Swan paid freight of $330, which was added to the invoice. The cost of the goods sold was $19,200. 8. Swan Company sold merchandise on account to Bird Company, $49,500, terms FOB destination, 1/15, n/eom. The cost of the goods sold was $29,700 8. Swan Company paid freight of $710 for delivery of merchandise sold to Bird Company on April 8, 12. Bird Company paid Swan Company for purchase of April 2 23. Bird Company paid Swan Company for purchase of April 8. 24. Swan Company sold merchandise on account to Bird Company, $67,350, terms FOB shipping point, n'eom. The cost of the goods sold was $40,400. 25. Swan Company paid Bird Company a cash refund of $1,200 for damaged merchandise in the April 8 sale. Bird Company kept the merchandise 26. Bird Company paid freight of $875 on April 24 purchase from Swan Company 30. Bird Company paid Swan Company on account for purchase of April 24 eBook 1. Journalize the April transactions for Swan Company (the seller). If an amount box does not require an entry, leave it blank. Date Account Debit Credit Apr.2 Accounts Receivable-Bird Company Sales 32,000 X Date Account Debit Credit Apr. 2 Accounts Receivable-Bird Company 330 Cash 330 Date Account Debit Credit Apr. 2 Cost of Goods Sold 19,200 Inventory 19,200 Date Account Debit Credit Apr. 8 Accounts Receivable-Bird Company v 49,500 X Sales 49,500 x Date Account Debit Credit Apr. 8 Cost of Goods Sold 29,700 Inventory 29,700 Date Account Debit Credit Apr. 8 Delivery Expense 710 Cash 710 Date Account Debit Credit Apr. 12 Cash 32,000 x Accounts Receivable-Bird Company 32,000 X Date Account Debit Credit Apr. 23 Cash 49,500 x Accounts Receivable-Bird Company 49,500 X Debit Date Account Apr. 24 Accounts Receivable-Bird Company Credit 67,350 Sales 67,350 Date Account Debit Credit Apr. 24 Cost of Goods Sold 40,400 Inventory 40,400 Date Account Debit Credit Apr. 25 Date Account Debit Credit Apr. 30 Accounts Receivable-Bird Company X