Information related to Swifty Corporation is presented below. 1. On April 5, purchased merchandise on account from Swifty Company for $28,600, terms 3/10, net/30, FOB shipping point. 2. On April 6, paid freight costs of $820 on merchandise purchased from Swifty. 3. On April 7, purchased equipment on account for $29,200. 4. On April 8, returned damaged merchandise to Swifty Company and was granted a $4,100 credit for returned merchandise. 5. On April 15, paid the amount due to Swifty Company in full is Prepare the journal entries to record these transactions on the books of Swifty Corporation 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 for the amounts.) No. Date Account Titles and Explanation Debit Credit 1 2 3. 4. 5. eTextbook and Media List of Accounts Assume that Swifty Corporation paid the balance due to Swifty Company on May 4 instead of April 15. Prepare the journal entry to record this payment. (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 for the amounts.) Date Account Titles and Explanation Debit Credit