Information related to Kerber Co. is presented below.

1. On April 5, purchased merchandise from Wilkes Company for $36,000, terms 3/10, net/30, FOB shipping point. 2. On April 6, paid freight costs of $920 on merchandise purchased from Wilkes. 3. On April 7, purchased equipment on account for $30,500. 4. On April 8, returned damaged merchandise to Wilkes Company and was granted a $4,200 credit for returned merchandise. 5. On April 15, paid the amount due to Wilkes Company in full.

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