Information related ta Blassom Company is presented below.

On April $5,$ purchased merchandise on scround from Swifty Eompany for $$27,900,$ terms $3/10,$ net$/30,$ FOB shipping point.

On April G$,$ paid freight vasts uf $$400$ an merchundise purchased from Swifty.

On Agril $7.$ purchased equipment an account for $320500.$

Oo April $8,$ nelurned $$3,800$ af merchandise to Swifty Compamk.

On April $15,$ pid the $-$mount due to Switty compary in full.

Create journal entries for each transaction.