got some of them wrong

Sales-Related and Purchase-Related Transactions for Seller and Buyer Using Perpetual Inventory System The following selected transactions were completed during April between Swan Company and Bird Company: Apr.2. Swan Company sold merchandise on account to Bird Company, $16,200, terms FOB shipping point, 1/10, 1/30. Swan Company paid freight of $310, which was added to the invoice. The cost of the merchandise sold was $10,200. 8. Swan Company sold merchandise on account to Bird Company, $27,000, terms FOB destination, 2/15, 1/30. The cost of the merchandise sold was $16,200. 8. Swan Company paid freight of $740 for delivery of merchandise sold to Bird Company on April 8. 12. Bird Company paid Swan Company for purchase of April 2. 18. Swan Company paid Bird Company a refund of $2,000 for defective merchandise in the April 2 purchase. Bird Company agreed to keep the merchandise 23. Bird Company paid Swan Company for purchase of April 8. 24. Swan Company sold merchandise on account to Bird Company, $12,400, terms Foe shipping point, n/45. The cost of the merchandise sold was $7,400. 26. Bled Company paid freight of $350 on April 24 purchase from Swan Company 30. Swan Company granted a customer allowance (credit memo) to Bird Company for $11.300 for merchandise that was returned from the August 24 purchase. The cost of the merchandise returned was $6,500. Recuired Date Account Debit Credit Apr. Merchandise Inventory 16,510 x 2 Accounts Payable-Swan Company 16,510 X Date Account Debit Credit Apr. Merchandise Inventory 8 27,000 x Accounts Payable-Swan Company 27,000 X Date Account Debit Credit Apr. Accounts Payable-Swan Company 16,510 X 12 Cash 16,348 Date Account Debit Credit Apr. 18 Cash 2,000 Merchandise Inventory 2,000 Date Account Debit Credit Apr. Accounts Payable-Swan Company 27,000 X 23 Cash 26,460 Date Account Debit Credit Apr. Merchandise Inventory 24 12,400 Accounts Payable-Swan Company 12,400 Date Account Debit Credit Apr. Merchandise Inventory 26 350 Cash 350 Date Account Debit Credit Apr. Accounts Payable-Swan Company 30 11,300 Merchandise Inventory 11,300 2. Journalize the April transactions for Swan Company (the seller). Date Account Debit Credit Apr. 2- Accounts Receivable-Bird Company sale 16,510 X Sales 16,200 X Date Account Debit Credit Apr. 2- Accounts Receivable-Bird Company freight Sales X Date Account Debit Credit Apr 2- Cost of Merchandise Sold 10,200 cost Merchandise Inventory 10,200 Date Account Debit Credit Apr 8- Accounts Receivable-Bird Company sale 27,000 X Sales 27,000 X Date Account Debit Credit Apr. 8- Cost of Merchandise Sold 16,200 Cost Merchandise Inventory 16, 2007 Date Account Debit Credit |Apr 18 Delivery Expense [freight 740 Cash 740 Date Account Debit Credit Apr. 12 Cash 16,348 Accounts Receivable-Bird Company 16,510 x Date Account Debit Credit [Apr Customer Refunds Payable 18 2,000 Cash 2,000 Date Account Debit Credit |Apr. Cash 23 26,460 Accounts Receivable Bird Company 27,000 X Date Account Debit Credit |Apr. 24. Accounts Receivable-Bird Company sale 12,400 Sales 12,400 Date Account Debit Credit Apr. 24. Cost of Merchandise Sold 7,400 cost Merchandise Inventory 7,400 Date Account Debit Credit Apr Sales Discounts 30 X 11,300 Accounts Receivable-Bird Company 11,300 Date Account Debit Credit Apr. Merchandise Inventory 30 6,500 6,500