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> Claim Reassgn Cancel View Notes Page 9 of 12 LE FROM ompletio d.$ 8. PR.06-048 Sales-Related and Purchase-Related Transactions for Seller and Buper Using Perpetual Inventory System The follawing selected transactions were completed during Apra between Swan Company and Bird Company Apr.2. Swan Compeny sold merchandise on account to Bired m Company, $32,000, terms roB shipong pont 2/10, n/30. Swan Company paid freight of $330, which was added to the invice. The cost of the merchandise sold wes $19,200 8. Swan Compamy sold merchandise on account to Bard Company, $49,500, erms Ps destnacon, 1/15, n/30. The cost of the merchandise sold was $29,200 8. Swan Company paid freight of 5710 for delivery of merchandse soid to Bird Company on Apni 8 12. Bird Company paid Swan Compatty for purchase af April 2 18. Swan Company paid Bird Company a refund of $2,000 for defective merthandise in the Apra 2 purchase. Bird Company agreed to keep the merchandise 23. Bird Company psid Swan Company for purchase of Apni 8 24. Swan Company sold merchandse on sccoune to Bird Compsny, $67,350, teres Fo8 shepping poamt, n/45. The cost of the merchandise sold was $40,400 26. Bird Company paid freight of $875 on April 24 parchase from Swan Company 30. Swan Company granted a customer allmance (credit memo) to Bird Company for $11,100 for merchandse that was returned from the August 24 purchase. The cost of the merchandise returnes Required: . Journaize the Agril transactions for llird Company (the buyer) Apr. 2 er pr, B