PR 6-4B Sales-related and purchase-related transactions for seller and buyer BJ. 2 using perpetual inventory system The following selected transactions were completed during April between Swan Company and Bird Company: Apr. 2. Swan Company sold merchandise on account to Bird Company, $32,000, terms FOB shipping point, 2/10, n/30. Swan Company paid freight of $330, which was 8. Swan Company sold merchandise on account to Bird Company, $49,500, terms 8. Swan Company paid freight of $710 for delivery of merchandise sold to Bird 12. Bird Company paid Swan Company for purchase of April2 added to the invoice. The cost of the merchandise sold was $19,200. FOB destination, 1/15, n/30. The cost of the merchandise sold was $29,700. Company on April 8. 18. Swan Company paid Bird Company a refund of $2,000 for defective merchandise in the April 2 purchase. Bird Company agreed to keep the merchandise. 23. Bird Company paid Swan Company for purchase of April 8. 24. Swan Company sold merchandise on account to Bird Company, $67,350, terms FOB shipping point, n/45. The cost of the merchandise sold was $40,400. 26. Bird Company paid freight of $875 on April 24 purchase from Swan Company 30. Swan Company granted a customer allowance (credit memo) to Bird Company for $11,300 for merchandise that was returned from the August 24 purchase. The cost of the merchandise returned was $6,500. Instructions Journalize the April transactions for (1) Swan Company and (2) Bird Company