Information related to Giberto Pizza and Games is presented below....

Information related to Giberto Pizza and Games is presented below.

$1.$On April $5,$ purchased merchandise from Allman Company for $$20,000$ terms $2/10,$ net$/30,$FOB shipping point.

$2.$On April $6,$ paid freight costs of $$900$ on merchandise purchased from Allman.

$3.$On April $7,$ purchased equipment on account for $$26,000$

$4.$On April $8,$ returned damaged merchandise to Allman Company and was granted a $$4,000$ allowance for returned merchandise.

$5.$On April $15,$ paid the amount due to Allman Company in full.

Instructions

$($a$)$Prepare the journal entries to record these transactions on the books of Gilberto Pizza and Games under a perpetual inventory system.

$($b$)$Assume that Gilberto Pizza and Games paid the balance due to Allman Company on May $4$ instead of April $15.$ Prepare the journal entry to record this payment.