Sales and purchase$-$related transactions for seller and buyer using perpetual inventory system Journalize the April transactions for Bird Company $($the buyer$).$ If an amount box does not require an entry, leave it blank.

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

Apr. $2.$ Swan Company sold merchandise on account to Bird Company, $$61,000,$ terms FOB shipping point, n$/15.$ Swan paid freight of $$1,705,$ which was

added to the invoice. The cost of the goods sold was $$34,340.$

Swan Company sold merchandise on account to Bird Company, $$52,200,$ terms FOB destination, n$/15.$ The cost of the goods sold was $$30,560.$

Swan Company paid freight of $$1,160$ for delivery of merchandise sold to Bird Company on April $8.$

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

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

Swan Company sold merchandise on account to Bird Company, $$69,190,$ terms FOB shipping point, n$/$eom$.$ The cost of the goods sold was

$$38,620.$

Swan Company paid Bird Company a cash refund of $$2,490$ for damaged merchandise in the April $8$ sale. Bird Company kept the merchandise.

Bird Company paid freight of $$800$ on April $24$ purchase from Swan Company.

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

Required:

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