Information related to Kingbird, Inc. is presented below.

1.		On April 5, purchased merchandise on account from Ayayai Company for $41,700, terms 2/10, net/30, FOB shipping point.
2.		On April 6, paid freight costs of $790 on merchandise purchased from Ayayai.
3.		On April 7, purchased equipment on account for $27,100.
4.		On April 8, returned damaged merchandise to Ayayai Company and was granted a $5,700 credit for returned merchandise.
5.		On April 15, paid the amount due to Ayayai Company in full.

(a)

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.)

No.	Date	Account Titles and Explanation	Debit	Credit
1.	choose a transaction date April 5April 6April 7April 8April 15May 4	enter an account title	enter a debit amount	enter a credit amount
		enter an account title	enter a debit amount	enter a credit amount
2.	choose a transaction date April 5April 6April 7April 8April 15May 4	enter an account title	enter a debit amount	enter a credit amount
		enter an account title	enter a debit amount	enter a credit amount
3.	choose a transaction date April 5April 6April 7April 8April 15May 4	enter an account title	enter a debit amount	enter a credit amount
		enter an account title	enter a debit amount	enter a credit amount
4.	choose a transaction date April 5April 6April 7April 8April 15May 4	enter an account title	enter a debit amount	enter a credit amount
		enter an account title	enter a debit amount	enter a credit amount
5.	choose a transaction date April 5April 6April 7April 8April 15May 4	enter an account title	enter a debit amount	enter a credit amount
		enter an account title	enter a debit amount	enter a credit amount
		enter an account title	enter a debit amount	enter a credit amount