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 $24.$ the invoice. The cost of the goods sold was $$34,560.$