On April 13, the Kesselman Company purchased $33,000 of merchandise from the Krausman Company, with terms of 1/10, n/30. On April 15, Kesselman paid $410 to Ace Trucking Company for freight on the shipment. On April 18, Kesselman Company returned $1,200 of merchandise for credit. Final payment was made to Krausman on April 22. Kesselman Company records purchases using the perpetual inventory system.

Required Prepare the journal entries that Kesselman Company should make on April 13, 15, 18, and 22.