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

April $3$ Purchased merchandise from DeVito Ltd$.$ for $$28,000,$ terms $\frac{2}{10},\frac{n}{30},$ FOB shipping point.

$6$ The appropriate company paid freight costs of $$700$ on the merchandise purchased on April $3$:

$7$ Purchased supplies on account for $$5,000.$

$8$ Returned merchandise to DeVito and received a credit of $$3,500.$ The merchandise was returned to inventory for future resale.

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

Additional information:

The cost of the merchandise sold on April $3$ was $$19,000.$

The cost of the merchandise returned on April $8$ was $$2,300.$

DeVito uses a perpetual inventory system.