Recording Purchase Transactions

Mathis Company and Reece Company use the perpetual inventory system. The following transactions occurred during the month of April:

a$.$ On April $1,$ Mathis purchased merchandise on account from Reece with credit terms of $\frac{2}{10},\frac{n}{30}.$ The selling price of the merchandise was $$2,700,$ and the cost of the merchandise sold was $$2,450.$

b$.$ On April $1,$ Mathis paid freight charges of $$100$ cash to have the goods delivered to its warehouse.

c$.$ On April $8,$ Mathis returned $$1,000$ of the merchandise, which had originally cost Reece $$700.$

d$.$ On April $10,$ Mathis paid Reece the balance due.

Required:

Prepare the journal entry to record the April $1$ purchase $($ignore any freight charges$)$ of merchandise by Mathis Company. If an amount box does not require an entry, leave it blank.

April $1$

$($Purchased inventory on account$)$

Prepare the journal entry to record the payment of freight on April $1.$ If an amount box does not require an entry, leave it blank.

April $1$

$($Recorded the payment of freight charges$)$