Michael purchased merchandise on account on April 5 for $4,386. On April 7, Brandon paid $43 of freight charges for the goods purchased on April 5. On April 8, Michael returned goods purchased on April 5 for $86. Include margin explanations for the changes in revenues and expenses. Use a tabular summary to record these transactions. (Enter negative amounts using either a negative sign preceding the number eg -45 or parentheses es (45).) Assets Liabilities Com Sto Accounts Payable Date Cash Inventory Apr 5 $ S 7 8