jurnalize the april transactions for Bird company (the buyer)

Sales-Related and Purchase-Related Transactions for Seller and Buyer Using Perpetual Inventory System The following selected transactions were completed during April between Swan Company and Bird Company: Apr.2. Swan Company sold merchandise on account to Bird Company, $13,200, terms FOB shipping point, 1/10, n/30. Swan Company paid freight of $320, which was added to the invoice. The cost of the merchandise sold was $8,300. 8. Swan Company sold merchandise on account to Bird Company, $25,000, terms FOB destination, 2/15, n/30. The cost of the merchandise sold was $15,000. 8. Swan Company paid freight of $680 for delivery of merchandise sold to Bird Company on April B. 12. Bird Company paid Swan Company for purchase of April 2. 18. Swan Company paid Bird Company a refund of $2,000 for defective merchandise in the April 2 purchase. Bird Company agreed to keep the merchandise. 23. Bird Company paid Swan Company for purchase of April 8 . 24. Swan Company sold merchandise on account to Blird Company $13,300, terms foB shlipplno point, n/45. The cost of the merchandise sold was $5,000. 26. Bird Company paid freight of $340 on April 24 purchase from swan company. 30. Swan compeny oranted a customer allowance (credit memo) to \&ird Company for $11,300 for merchandise that was returned from the August 24 purchase. The cost of the merchandise retumed was $6.500