On April 5, purchased merchandise from Hansen Company for $27,000, terms 2/10, n/30. 2. On April 6, paid freight costs of $1,200 on merchandise purchased from Hansen Company. 3. On April 7, purchased equipment on account for $30,000. 4. On April 8, returned some of the April 5 merchandise to Hansen Company, which cost $3,600. 5. On April 15, paid the amount due to Hansen Company in full. (a) Prepare the journal entries to record these transactions on the books of Edyburn Co. using a periodic inventory system. (b) Assume that Edyburn Co. paid the balance due to Hansen Company on May 4 instead of April 15. Prepare the journal entry to record this payment.