Information related to Harwick Co. is presented below.

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

1. On April 5, purchased merchandise from Botham Company for $40,400, terms 4/10, 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 $28,400 4. On April 8, returned damaged merchandise to Botham Company and was granted a $6,400 credit for returned merchandise. 5. On April 15, paid the amount due to Botham Company in full