On April $5,$ purchased merchandise on account from Cullumber Company for $$26,600,$ terms $\frac{4}{10},\frac{n}{30}.$

On April $6,$ paid freight costs of $$630$ on merchandise purchased from Cullumber.

On April $7,$ purchased equipment on account for $$33,900.$

On April $8,$ returned $$5,100$ of April $5$ merchandise to Cullumber Company.

On April $15,$ paid the amount due to Cullumber Company in full.

$($a$)$

Prepare the journal entries to record the transactions listed above on Marin Co$.\text{'}$s books. Marin Co$.$ uses a perpetual inventory system. $($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries.$)$