Presented below is information related to Emilie Co. - On April 5, purchased merchandise from De Ravin Company for $19,000, terms 2/10, net /30, FOB shipping point. - On April 6, paid freight costs of $500 on merchandise purchased from De Ravin. - On April 8, returned merchandise, which cost \$4,000, to De Ravin Company. - On April 15, paid the amount due to De Ravin Company in full. - On May 10, Emilie Co, sold \$28,000 of merchandise to Anderson Co., terms 2/15, n/30, FOB Destination. The cost of the merchandise sold was $15,500. - Freight cost paid for the sending the merchandise to Adderson Co. was $1500. - On May 18, Anderson Co. returned \$2,500 goods which were not according to specification. - On May 25, Almond Co. received the balance due from Shephard Co. Instructions (a) Prepare the journal entries to record these transactions on the books of Emilie Co