Sales$-$Related 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:

Apr$\mathrm{.}2.$ Swan Company sold merchandise on account to Bird Company, $$19,200,$ terms FOB shipping point, $\frac{2}{10},\frac{n}{30}.$ Swan Company paid freight of $$370,$ which was added to the invoice. The cost of the merchandise sold was $$12,100.$

$8.$ Swan Company sold merchandise on account to Bird Company, $$28,000,$ terms FOB destination, $\frac{1}{15},\frac{n}{30}.$ The cost of the merchandise sold was $$16,800.$

$8.$ Swan Company paid freight of $$730$ for delivery of merchandise sold to Bird Company on April $8.$

$12.$ Bird Company paid Swan Company for purchase of April $2.$

$18.$ Swan Company paid Bird Company a refund of $$2,000$ for defective merchandise in the April $2$ purchase. Bird Company agreed to keep the merchandise.

$23.$ Bird Company paid Swan Company for purchase of April $8.$

$24.$ Swan Company sold merchandise on account to Bird Company, $$11,800,$ terms FOB shipping point, $\frac{n}{45}.$ The cost of the merchandise sold was $$7,100.$

$26.$ Bird Company paid freight of $$400$ on April $24$ purchase from Swan Company.

$30.$ Swan Company granted a customer allowance $($credit memo$)$ to Bird Company for $$11,300$ for merchandise that was returned from the August $24$ purchase. The cost of the merchandise returned was $$6\mathrm{.}500.$

Required:

Journalize the April transactions for Bird Company $($the buyer$).$

$\backslash$table$[[$Date$,$Account,Debit,Credit$],[$Apr$.,,,],[2,,,],[,,,]]$

Journalize the April transactions for Swan Company $($the seller$).$