Please show and explain any calculations that are used!

Sales and Purchase-Related Transactions for Seller and Buyer Using Perpetual Inventory System The following selected transactions were completed during April between Swan Company and Bird Company. Both companies use the net method under a perpetual inventory system. Apr. 2. Swan Company sold merchandise on account to Bird Company, $59,400, terms FOB shipping point, 2/10, n/30. Swan paid freight of $1,600, which was added to the invoice. The cost of the goods sold was $33,120. 8. Swan Company sold merchandise on account to Bird Company, $48,550, terms FOB destination, 1/15, n/eom. The cost of the goods sold was $31,610. 8. Swan Company paid freight of $1,185 for delivery of merchandise sold to Bird Company on April 8. 12. Bird Company paid Swan Company for purchase of April 2. 23. Bird Company paid Swan Company for purchase of April 8. 24. Swan Company sold merchandise on account to Bird Company, $59,640, terms FOB shipping point, n/eom. The cost of the goods sold was $42,860. 25. Swan Company paid Bird Company a cash refund of $2,370 for damaged merchandise in the April 8 sale. Bird Company kept the merchandise. 26. Bird Company paid freight of $830 on April 24 purchase from Swan Company. 30. Bird Company paid Swan Company on account for purchase of April 24. Required: 1. Journalize the April transactions for Swan Company (the seller). If an amount box does not require an entry, leave it blank. Date Credit Apr. 2 Accounts Receivable-Bird Company Account Debit Sales Date Account Debit Credit Apr. 2 Accounts Receivable-Bird Company 1,600 Cash 1,600 Date Account Debit Credit Apr. 2 Cost of Goods Sold Inventory Date Account Debit Credit Apr. 8 Accounts Receivable-Bird Company Sales Date Account Debit Credit Apr. 8 Cost of Goods Sold Inventory Date Account Debit Credit Apr. 8 Delivery Expense Cash Date Account Debit Credit Apr. 12 Cash Accounts Receivable-Bird Company Date Account Debit Credit Apr. 23 Cash Accounts Receivable-Bird Company Date Account Debit Credit Apr. 24 Accounts Receivable-Bird Company Sales Date Account Debit Credit Apr. 24 Cost of Goods Sold Inventory Date Account Debit Credit Apr. 25 Customer Refunds Payable Cash Date Account Debit Credit Apr. 30 Cash Accounts Receivable-Bird Company 2. Journalize the April transactions for Bird Company (the buyer). If an amount box does not require an entry, leave it blank. Date Account Debit Credit Apr. 2 Inventory Accounts Payable-Swan Company Date Account Debit Credit Apr. 8 Inventory Accounts Payable-Swan Company Date Debit Credit Account Accounts Payable-Swan Company Apr. 12 Cash Date Account Debit Credit Apr. 23 Accounts Payable-Swan Company Cash Date Account Debit Credit Apr. 24 Inventory Accounts Payable-Swan Company Date Account Debit Credit Apr. 25 Cash Inventory Date Account Debit Credit Apr. 26 Inventory Cash Date Account Debit Credit Apr. 30 Accounts Payable-Swan Company Cash