Information related to Sandhill Co$.$ is presented below.

On April $5,$ purchased merchandise on account from Whispering Winds

Company for $$44,800,$ terms $\frac{2}{10},$ net $\frac{?}{30},$ FOB shipping point

$2$ On April $6,$ paid freight costs of $$830$ on merchandise purch ased from Whispering Winds.

On April $7,$ purchased equipment on account for $$42,500.$

On April $8,$ returned $$4,600$ of merchandise to Whispering Winds Company.

On April $15,$ paid the amount due to Whispering Winds Company in full.

$($a$)$

Prepare the journal entries to record these transactions on the books of Sandhill Co$.$ under a perpetual inventory system. $($List all debit entries before credit entries. Credit account titles are automaticolly indented when the amount is entered. Do not indent manually. If no enity is required, select $"$No Entry" for the account titles and enter $0$ for the amounts$)$

No$.$

Date

$1$

$2$

List of Accounts

Account Titles and Explanation

Debit

Cred

$1$

$2$

$3.$

$4.$

$5$

Debit

Cred