Information related to Blossom Company is presented below.

On April $5,$ purchased merchandise on account from Swifty Company for $$27,900,$ terms $\frac{3}{10},$ net$/30,$ FOB shipping point.

On April $6,$ paid freight costs of $$400$ on merchandise purchased from Swifty.

On April $7,$ purchased equipment on account for $$30,500.$

On April $8,$ returned $$3,800$ of merchandise to Swifty Company.

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

$($a$)$

Prepare the journal entries to record these transactions on the books of Blossom Company under a perpetual inventory system. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

No$.$

Date

Account Titles and Explanation

Debit

Credit

$1.$

$2.$