Sales and purchase-related transactions for seller and buyer using perpetual inventory system The following selected transactions were completed duning April between Swan Company and Bird Company: Apr. 2. Swan Company sold merchandise on account to Bird Company, $63,600, terms FOB shippang point, n/t5. Swan paid freight of $1,735, which was added to the invoice. The cost of the goods sold was $34,620. 8. Swan Company sold merchandise on account to Bird Company, $44,000, terms FOB destination, n/15. The cost of the goods sold was $27,270. 8. Swan Company paid freight of $1,240 for delivery of merchandise sold to Bird Campany on April 8. 17. Bird Company paid Swan Company for purchase of Apnl 2. 23. Bird Company paid Swan Company for purchase of April 8. 24. Swan Company sold merchandise on account to Bird Company, $62,140, terms FOB shipping point, fieom. The cost of the goods sold was $36,570. 25. Swan Company paid Bird Compary a cash refund of \$2,200 for damaged merchandise in tje Apri 8 sale. Brd Company kept the merchandise. 26. Burd Company paid freight of $820 on April 24 purchase from 5 wan Company. 30. Bird Company paid Swan Company on account for purchase of April 24. Required: \begin{tabular}{cccc} Account & Debit & Credit \\ \hline Apr. 24 & & \\ & & \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Date & Account & Debit & Credit \\ \hline Apr. 25 & + & & \\ \hline Date & Account & Debit & Credit \\ \hline Apr. 30 & + & & \\ \hline & & & \\ \hline \end{tabular} 2. Journalize the April transactions for Bird Company (the buyer). If an amount box does not require an entry, leave it blank