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

On April $5,$ purchased merchandise on account from Teal Mountain Company for $$32,800,$ terms $\frac{2}{10},$ net $\frac{?}{30},$ FOB shipping

point.

On April $6,$ paid freight costs of $$830$ on merchandise purchased from Teal Mountain.

On April $7,$ purchased equipment on account for $$42,500.$

On April $8,$ returned $$6,800$ of merchandise to Teal Mountain Company.

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

$($a$)$

Your answer is partially correct.

Prepare the journal entries to record these transactions on the books of Blue Co$.$ under a perpetual inventory system. $($List all