Information related to Sheffield Corp. is presented below.

On April $5,$ purchased merchandise on account from Concord Company for $$27,300,$ terms $\frac{4}{10},$ net $\frac{?}{30},$ FOB shipping point.

On April $6,$ paid freight costs of $$900$ on merchandise purchased from Concord.

On April $7,$ purchased equipment on account for $$30,700.$

On April $8,$ returned $$3,700$ of merchandise to Concord Company.

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