Information related to Concord Co. is presented below. 1. On April 5, purchased merchandise on account from Shamrock Company for $32,400, terms 3/10, net/30, FOB shipping point. 2. On April 6, paid freight costs of $860 on merchandise purchased from Shamrock. 3. On April 7, purchased equipment on account for $40,000. 4. On April 8, returned $6,900 of merchandise to Shamrock Company. 5. On April 15, paid the amount due to Shamrock Company in full.