Sales and purchase-related transactions for buyer and seller using periodic inventory system Selected transactions during April between Swan Company and Bird Company are shown below. Apr. 2. Swan Company sold merchandise on account to Bird Company, $32,000, terms FOB shipping point, 2/10, n/30. Swan paid freight of $330, which was added to the invoice. The cost of the goods sold was $19,200. 8. Swan Company sold merchandise on account to Bird Company, $49,500, terms FOB destination, 1/15, n/eom. The cost of the goods sold was $29,700. 8. Swan Company paid freight of $710 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 8. 24. Swan Company sold merchandise on account to Bird Company, $67,350, terms FOB shipping point, n/eom. The cost of the goods sold was $40,400. 25. Swan Company paid Bird Company a cash refund of $1,200 for damaged merchandise in the April 8 sale. Bird Company kept the merchandise. 26. Bird Company paid freight of $875 on April 24 purchase from Swan Company. 30. Bird Company paid Swan Company on account for purchase of April 24. Required: 1. Journalize the entries to record the transactions for Swan Company, assuming that the company uses the periodic inventory system. If an amount box does not require an entry, leave it blank. Apr. 2-sale Accounts Receivable-Bird Company Sales Apr. 2-freight Accounts Receivable-Bird Company Cash Apr. 8-sale Accounts Receivable-Bird Company Sales Apr. 8-delivery Delivery Expense\f2. Journalize the entries to record the transactions for Bird Company, assuming that the company uses the periodic inventory system. If an amount box does not require an entry, leave it blank. Apr. 2 Purchases Freight In Accounts Payable-Swan Company Apr. 8 Purchases Accounts Payable-Swan Company Apr. 12 Accounts Payable-Swan Company Cash V Purchases Discounts Apr. 23 Accounts Payable-Swan Company Cash V Purchases Discounts Apr. 24 Purchases Accounts Payable-Swan Company Apr. 25 Cash Purchases Returns and Allowances Apr. 26 Freight In Cash 10 00 Apr. 30 Accounts Payable-Swan Company Cash