Information related to Pina Colada Corp. is presented below.

1.		On April 5, purchased merchandise on account from Flint Company for $29,400, terms 2/10, net/30, FOB shipping point.
2.		On April 6, paid freight costs of $800 on merchandise purchased from Flint.
3.		On April 7, purchased equipment on account for $31,500.
4.		On April 8, returned $3,800 of merchandise to Flint Company.
5.		On April 15, paid the amount due to Flint Company in full.

(a)

Prepare the journal entries to record these transactions on the books of Pina Colada Corp. 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.)