Sales and purchase$-$related transactions for seller and buyer using perpetual inventory system

The following selected transactions were completed during April between Swan Company and Bird Company:

Date Transaction

Apr. $2.$ Swan Company sold merchandise on account to Bird Company, $$53,700,$ terms FOB shipping point, n$/15.$ Swan paid freight of $$1,790,$ which was added to the invoice. The cost of the goods sold was $$34,560.$

$8.$ Swan Company sold merchandise on account to Bird Company, $$51,500,$ terms FOB destination, n$/15.$ The cost of the goods sold was $$27,120.$

$8.$ Swan Company paid freight of $$1,120$ for delivery of merchandise sold to Bird Company on April $8.$

$17.$ Bird Company paid Swan Company for purchase of April $2.$

$23.$ Bird Company paid Swan Company for purchase of April $8.$

$24.$ Swan Company sold merchandise on account to Bird Company, $$69,390,$ terms FOB shipping point, n$/$eom$.$ The cost of the goods sold was $$37,030.$

$25.$ Swan Company paid Bird Company a cash refund of $$2,190$ for damaged merchandise in the April $8$ sale. Bird Company kept the merchandise.

$26.$ Bird Company paid freight of $$830$ on April $24$ purchase from Swan Company.

$30.$ Bird Company paid Swan Company on account for purchase of April $24.$

Required:

$1.$ Journalize the April transactions for Swan Company $($the seller$).$ If an amount box does not require an entry, leave it blank.

Date Account Debit Credit

Apr. $2$

fill in the blank $2$ fill in the blank $3$

fill in the blank $5$ fill in the blank $6$

Date Account Debit Credit

Apr. $2$

fill in the blank $8$ fill in the blank $9$

fill in the blank $11$ fill in the blank $12$

Date Account Debit Credit

Apr. $2$

fill in the blank $14$ fill in the blank $15$

fill in the blank $17$ fill in the blank $18$

Date Account Debit Credit

Apr. $8$

fill in the blank $20$ fill in the blank $21$

fill in the blank $23$ fill in the blank $24$

Date Account Debit Credit

Apr. $8$

fill in the blank $26$ fill in the blank $27$

fill in the blank $29$ fill in the blank $30$

Date Account Debit Credit

Apr. $8$

fill in the blank $32$ fill in the blank $33$

fill in the blank $35$ fill in the blank $36$

Date Account Debit Credit

Apr. $17$

fill in the blank $38$ fill in the blank $39$

fill in the blank $41$ fill in the blank $42$

Date Account Debit Credit

Apr. $23$

fill in the blank $44$ fill in the blank $45$

fill in the blank $47$ fill in the blank $48$

Date Account Debit Credit

Apr. $24$

fill in the blank $50$ fill in the blank $51$

fill in the blank $53$ fill in the blank $54$

Date Account Debit Credit

Apr. $24$

fill in the blank $56$ fill in the blank $57$

fill in the blank $59$ fill in the blank $60$

Date Account Debit Credit

Apr. $25$

fill in the blank $62$ fill in the blank $63$

fill in the blank $65$ fill in the blank $66$

Date Account Debit Credit

Apr. $30$

fill in the blank $68$ fill in the blank $69$

fill in the blank $71$ fill in the blank $72$

$2.$ Journalize the April transactions for Bird Company $($the buyer$).$ If an amount box does not require an entry, leave it blank.

Date Account Debit Credit

Apr. $2$

fill in the blank $74$ fill in the blank $75$

fill in the blank $77$ fill in the blank $78$

Date Account Debit Credit

Apr. $8$

fill in the blank $80$ fill in the blank $81$

fill in the blank $83$ fill in the blank $84$

Date Account Debit Credit

Apr. $17$

fill in the blank $86$ fill in the blank $87$

fill in the blank $89$ fill in the blank $90$

Date Account Debit Credit

Apr. $23$

fill in the blank $92$ fill in the blank $93$

fill in the blank $95$ fill in the blank $96$

Date Account Debit Credit

Apr. $24$

fill in the blank $98$ fill in the blank $99$

fill in the blank $101$ fill in the blank $102$

Date Account Debit Credit

Apr. $25$

fill in the blank $104$ fill in the blank $105$

fill in the blank $107$ fill in the blank $108$

Date Account Debit Credit

Apr. $26$

fill in the blank $110$ fill in the blank $111$

fill in the blank $113$ fill in the blank $114$

Date Account Debit Credit

Apr. $30$

fill in the blank $116$ fill in the blank $117$

fill in the blank $119$ fill in the blank $120$