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, $15,700, terms FOB shipping point, 2/10, n/30. Swan Company paid freight of $355, which was added to the invoice. The cost of the merchandise sold was $9,900. 8. Swan Company sold merchandise on account to Bird Company, $24,000, terms FOB destination, 1/15, n/30. The cost of the merchandise sold was $14,400. 8. Swan Company paid freight of $700 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, $10,900, terms FOB shipping point, n/45. The cost of the merchandise sold was $6,500. 26. Bird Company paid freight of $410 on April 24 purchase from Swan Company. Required: \begin{tabular}{|cccc|} \hline Date & Account & Debit & Credit \\ \hline Apr. 2 & - & \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|cccc|} \hline Date & Account & Debit & Credit \\ \hline Apr. 8 & & & \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|cccc|} \hline Date & Account & Debit & Credit \\ \hline Apr. 12 & - & \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|lccc|} \hline Date & Account & Debit & Credit \\ \hline Apr. 18 & & \\ \hline \end{tabular} \begin{tabular}{|cccc|} \hline Date & Account & Debit & Credit \\ \hline Apr. 23 & & & \\ \hline \end{tabular} \begin{tabular}{|cccc|} \hline Date & Account & Debit & Credit \\ \hline Apr. 24 & - & \\ \hline & - & \\ \hline \end{tabular} 2. Journalize the April transactions for Swan Company (the seller). If an amount box does not requir Apr. 8-freight \begin{tabular}{|lccc|} \hline \multicolumn{1}{|c}{ Date } & Account & Debit & Credit \\ \hline Apr. 12 & & & \\ \hline \end{tabular} \begin{tabular}{|lrrr|} \hline Date & Account & Debit & Credit \\ \hline Apr. 18 & - & & \\ \hline \end{tabular} \begin{tabular}{|lccc|} \hline Date & Account & Debit & Credit \\ \hline Apr. 23 & & & \\ \hline \end{tabular} \begin{tabular}{|cccc|} \hline \multicolumn{1}{|c}{ Date } & Account & Debit & Credit \\ \hline Apr. 24-sale & & & \\ \hline \end{tabular} \begin{tabular}{|cccc|} \hline Date & Account & Debit & Credit \\ \hline Apr. 24-cost & & & \\ \hline \end{tabular}