Information related to Ayayai Co$.$ is presented below.

On April $5,$ purchased merchandise from Mockingbird Company for $$21,100$ terms $\frac{2}{10},$ net$/30,$ FOB shipping

point.

On April $6$ paid freight costs of $$610$ on merchandise purchased from Mockingbird.

On April $7,$ purchased equipment on account for $$30,100.$

On April $8,$ returned damaged merchandise to Mockingbird Company and was granted a $$3,600$ credit for

returned merchandise.

On April $15$ paid the amount due to Mockingbird Company in full.

Assume that Ayayai Co$.$ paid the balance due to Mockingbird Company on May $4$ instead of April $15.$ Prepare the

journal entry to record this payment. $($Credit account titles are automatically indented when the

amount is entered. Do not indent manually. List all debit entry before credit entry. If no entry is

required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Date Account Titles and Explanation

Debit

Credit

May

$4$