Information related to Harwick Co. is presented below.

1.

On April 5, purchased merchandise from Botham Company for $38,700, terms 3/10, net/30, FOB shipping point.

2.

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

3.

On April 7, purchased equipment on account for $28,900.

4.

On April 8, returned damaged merchandise to Botham Company and was granted a $5,400 credit for returned merchandise

5.

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

Prepare the journal entries to record these transactions on the books of Harwick Co. under a perpetual inventory system.