Information related toBlossom Companyis presented below.

1.On April 5, purchased merchandise on account fromSwiftyCompany for $30,000, terms3/10, net/30, FOB shipping point.2.On April 6, paid freight costs of $990on merchandise purchased fromSwifty.3.On April 7, purchased equipment on account for $45,800.4.On April 8, returned damaged merchandise toSwiftyCompany and was granted a $4,100credit for returned merchandise.5.On April 15, paid the amount due toSwiftyCompany in full.

Prepare the journal entries to record these transactions on the books of Blossom Company u nder 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.) Date Account Titles and Explanation Debit Credit rm\" 5 V I Inventory I 30000 I Accounts Payable I 30000 lpril 6 V I Inventory I 990 Cash 990 Ipril7 V Equipment 45800 Accounts Payable 45800 Ipril8 V I Accounts Payable I 4100 Inventory 4100 lpri|15 V Accounts Payable 25900 I Inventory I I Cash I Assume that Blossom Company 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 0 for the amounts.) Date Account Titles and Explanation Debit Credit :E