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. 2. Swan Company sold merchandise on account to Bird Company, $15.900, terms For shipping point, 2/10, 90, Swan Company paid treight of $515, which was added to the invoice. The cost of the merchandise sold was $9,700. 8. Swan Company sold merchandise on account to Bird Company, 130,000, terms FOB destination, 1/15,6/30. The cost of the merchandise sold was $18.000 3. Swan Company cald freight of 3460 tor delivery of merchandise sold to Bird Company on April 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 Ara 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 an account to Bird Company, $14.400, terms FOB shipping point, wes. The cost of the merchandise sold was $8,600. 26. Bird Company paid freight of $260 on April 24 purchase from Swan Company Required: 1. Journalize the April transactions for Bird Company (the buvet). Il an amount box does not require an entry, tenet Bank Account Debit Date Credit Apt. 2 Merchandise Inventory 15,535 Accounts Payable-Swan Company 15,525 Debit Credit Date Account ADC B Merchandise Inventory Accounts Payable-Swan Company 30,160 30,160 Account Debit Date Credit Apr 12 Cost of Merchandise Sold JUGU bate Account Apr. 12 Cost of Merchandise Sold Credit Date Account Debit Credit Apr. 18 Date Account Debit Credit Apr 23 Date Account Dett Credit |Ape 20 Date Account Debit Credit Apr 26 2. Journalize the April transactions for Swan Company (the seller). If an amount box does not require an entry leave it bank Date Account Debit Credit ADC 2.se Date Account Dehit Credit Date Account Debit Credit Apr. 2-freight Date Account Debit Credit Apr. 2-cost Date Account Debit Credit Apr. B-sale Date Account Debit Credit Apr. 8-cost Debit Credit Date Account Apr. B-freight Debit Credit Date Account Apr 12 Debit Credit Account Date Apr. 18 Check My Work 2 more Check My Work uses remaining Date Account Debit Credit Apr. 23 Accounting numeric field Date Account Debit Credit Apr. 24-sale Date Account Debit Credit Apr, 24-cost