Pina Colada Corp. uses a perpetual inventory system. The company had the following inventory transactions in April. April 3 Purchased merchandise from DeVito Ltd. for $34,000, terms 2/10,n/30. FOB shipping point. 6 The appropriate company paid freight costs of $650 on the merchandise purchased on April 3. 7 Purchased supplies on account for $5,300. 8 Returned merchandise to DeVito and received a credit of $3,900. The merchandise was returned to inventory for future resale. 30 Paid the amount due to DeVito in full. Record the above transactions on Pina Colada's books. (Credit occount titles are outomotically indented when the amourt is entered Donot indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record joumal entries in the crder presented in the problem. List all debit entries before credit entries) presented in the problem. List all debit entries before credit entries.)