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. Both companies use the nat method ler a perpetual inventory system, Apr 2. Swan Company sold merchandise on account to Bird Company. $53,500 terms Font: 2/10, 1/30. Swan pald freight of .1,770, which was added to the invoice. The cost of the goods sold was $85.660. 8. Swan Company sold merchandise on account to Bird Company. $45.450 terms o destination, 1/15, Weom. The cost of the goods sold $29,480. 8. Swan Company paid freight of $1,240 for delivery of merchandise sold to Bird Company on April 8. 12. Bird Company paid Swan Company for purchase of April 2 23. Bird Company paid Swan Company for purchase of April 24. Swan Company sold merchandise on account to Bird Company. 564,030, terms FOB shipping point, Veom. The cost of the goods suid was $42,620 25. Swan Company pald Bird Company a cash refund of $2.490 for damaged merchandise in the Aprile sale. Bird Company kept the merchandise 26. Bird Company paid freight of $340 on April 24 purchase from Swan Company, 30. Bird Company paid Swan company on account for purchase of April 24 BOOK Debit Credit Account Aceible-Bird Company MI 1,770 0 42,620 X 42,620 Account Date Debit Credit Apr. 2 Accounts Receivable-Bird Company Cash Account Debit Date Credit Apr. 2 Accounts Receivable-Bird Company Cash X Debit Credit Date Account Apr. 8 Account Debit Date Credit Apr: 8 Date Acunt Debit Credit Apr. & Date Account Debit Credit Apr. 8 Date Account Debit Credit Apr. 12 Buy Date Account Debit Credit Apr. 23 Debit Credit Date Account (Apr. 24 Date Account Debit Credit 24 Date Account Debit Credit Apr. 24 Date Account Debit Credit Apr. 25 Account Debit Date Credit Apr. 30 2. Journalize the April transactions for Bird Company (the buyer). If an amount box does not require an entry, leave it bla Debit Credit Date Account Apr. 2 Dale Accent Debit Credit Apr 2 Date Account Debit Credit APG 8 Date Account Debit Credit Apr. 12 Date Account Debit Credit Apr. 23 Date Account Debit Credit Date Account Debit Credit Apr. 24. Date Account Debit Credit Apr. 25 Date Account Debit Credit Apr. 26 Date Account Debit Credit Apr. 30 Faeaba