Prepare the journal entries to record the following purchase transactions in Bridgeport Inc.s books. Bridgeport uses a perpetual inventory system. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to the nearest whole dollar, e.g. 5,275.)

Jan. 2		Bridgeport purchased goods for $47,400 from Fundy Corp., terms 2/10, n/45, FOB destination.
5		The appropriate company paid freight costs of $1,000.
6		Bridgeport returned $6,400 of the goods purchased on January 2, because they were not needed.
11		Bridgeport paid the balance owed to Fundy.