Information related te sheffield rachts is prostanted blalown point. 3. On April 7, purchased equipment on adacount for 45.200 4. On April 8, returned damaged merchandise to fichard en was granted f 5 \&00 credit for returned merchandise. 5. On April 15, paid the amount due to Richard in full Prepare the journal entries to record these transactions on the books of sheffeld Co. under a perpetual inventory systern. (Credit account tities are outomotically indented when amount is entened. Do mot indert manhally if rico antry is recuired, select "No Entry" for the account tities and enter of for the amounts.) Assume that Sheffield paid the balance due to Richard on May 4 instead of April 15. Prepare the journal entry to record this payment. (Credit account titles are dutomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account litles and enter O for the amounts.)