Information related to Kingbird, Inc. is presented below. 1. On April 5, purchased merchandise on account from Ayayai Company for $28,000, terms 2/10, net/30, FOB shipping point. 2. On April 6, paid freight costs of $500 on merchandise purchased from Ayayai. 3. On April 7, purchased equipment on account for $29,100. 4. On April 8, returned $3,800 of merchandise to Ayayai Company. 5. On April 15, paid the amount due to Ayayai Company in full. Prepare the journal entries to record these transactions on the books of Kingbird, Inc. 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 0 for the amounts.)