Record the journal entries for the following: 1. On April 10, MDC orders inventory with an invoice price of $12,000, FOB shipping point. Terms 3/10, 1/30 2. On April 12, MDC pays freight of $100 3. On April 14, MDC returns $2,000 due to damage. 4. On April 20, MDC pays for merchandise purchased on April 10, taking advantage of the discount offered A- B I F TO TII