Prepare journal entries to record the following transactions for a retail store. Assume a perpetual inventory system. Apr.2 Purchased merchandise from Blue Company under the following terms:$3,600 price, invoice dated April 2, credit terms of 2/15, n/60, and FOB shipping point. Apr.3 Paid $200 for shipping charges on the April 2 purchases. Apr.4 Returned to Blue Company unacceptable merchandise that had an invoice price of $600. Apr.17 Sent a check to Blue Company for the April 2 purchase, net of the discount and returned merchandise. Apr.18 Purchases merchandise from Fox Corp. under the following terms:$7,500 price, invoice dated April 18, credit terms of 2/10, n/30, and FOB destination. Apr.21 After negotiations, received from Fox a $2,100 allowance on the April 18 purchase. Apr.28 Sent check to Fox paying for the April 18 purchase, net of the discount and allowance