Please show and explain (calculations) how to get the right answers for the ones I got wrong (red X mark next to them)!

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 Account Debit Credit Apr. 2 Accounts Receivable-Bird Company 58,212 Sales 58,212 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 33,120 Inventory 33,120 Date Account Debit Credit 59,812 x Apr. 8 Accounts Receivable-Bird Company Sales 59,812 x Date Account Debit Credit Apr. 8 31,610 Cost of Goods Sold Inventory 31,610 Date Debit Credit Account Delivery Expense Apr. 8 1,185 Cash 1,185 Date Account Debit Credit Apr. 12 Cash 59,812 Accounts Receivable-Bird Company 59,812 Date Account Debit Credit Apr. 23 Cash 59,812 X Accounts Receivable-Bird Company 59,812 X Date Account Debit Credit Apr. 24 Accounts Receivable-Bird Company 59,640 Sales 59,640 Date Account Debit Credit Apr. 24 Cost of Goods Sold 42,860 Inventory 42,860 Date Account Debit Credit Apr. 25 Customer Refunds Payable 2,370 Cash 2,370 Date Account Debit Credit Apr. 30 Cash 59,640 Accounts Receivable-Bird Company 59,640 2. Journalize the April transactions for Bird Company (the buyer). If an amount box does not require an entry, leave it b Date Account Debit Credit Apr. 2 Inventory 59,812 Accounts Payable-Swan Company 59,812 Date Account Debit Credit Apr. 8 Inventory 59,812 X Accounts Payable-Swan Company 59,812 x Debit Credit Date Account Apr. 12 Accounts Payable-Swan Company 59,812 Cash 59,812 Date Debit Credit Apr. 23 Account Accounts Payable-Swan Company Cash 59,812 X 59,812 x Debit Credit Date Account Apr. 24 Inventory Accounts Payable-Swan Company 59,640 59,640 Date Account Debit Credit Apr. 25 Cash 2,370 Inventory 2,370 Date Account Debit Credit Apr. 26 Inventory 830 Cash 830 Date Debit Credit Account Accounts Payable-Swan Company Apr. 30 59,640 Cash 59,640