Information related to Cullumber Company is presented below. 1. On April 5, purchased merchandise on account from Whispering Winds Company for $27,700, terms 2/10, net/30, FOB shipping point. 2 On April 6, paid freight costs of $700 on merchandise purchased from Whispering Winds 3. On April 7, purchased equipment on account for $31.400. 4, On April 8, returned $3,800 of merchandise to Whispering Winds Company 5. On April 15, paid the amount due to Whispering Winds Company in full. (a) Prepare the journal entries to record these transactions on the books of Cullumber 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 O for the amounts) No. Date Account Titles and Explanation Debit Credit 1. 2 3.