Ivanhoe Corp. uses a perpetual inventory system. The company had the following inventory transactions in April:

April $3$ Purchased merchandise from Culver Ltd$.$ for $$26,500,$ terms $2/10,$ n$/30,$ FOB shipping point.

$6$ The appropriate company paid freight costs of $$650$ on the merchandise purchased on April $3.$

$7$ Purchased supplies on account for $$5,800.$

$8$ Returned merchandise to Culver and received a credit of $$4,300.$ The merchandise was returned to inventory for

future resale.

$30$ Paid the amount due to Culver in full.

Additional information:

The cost of the merchandise sold on April $3$ was $$18,000.$

The cost of the merchandise returned on April $8$ was $$2,810.$

Culver uses a perpetual inventory system.Record the transactions in the books of Culver.