On April $5,$ purchased merchandise on account from Sheffield Company for $$29,000,$ terms $\frac{4}{10},$ net $\frac{?}{30},$ FOB shipping point.

On April $6,$ paid freight costs of $$500$ on merchandise purchased from Sheffield.

On April $7,$ purchased equipment on account for $$28,800.$

On April $8,$ returned $$3,500$ of merchandise to Sheffield Company.

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

Prepare the journal entries to record these transactions on the books of Splish Brothers Inc. under a perpetual inventory system. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

No$.$ Date Account Titles and Explanation

Debit

Credit