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, $14,500, terms FOB shipping point, 2/10, n/30, 5warl Company paid freight of s465, which was added to the invoice. The cost of the merchandise sold was 59 , 100 . 8. Swan Company sold merchandise on account to Bird Company, 530,000, terms FOB destination, 1/15, n/30. The cost of the merchandise sold was $18,000. 8. Swan Company paid freight of 5840 for delivery of merchandise sold to Bird Company on Aprill 8 . 12. Bind 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 Aprill 2 purchase, Bird Company agreed to keep the merchandise. 23. Bird Company paid Swan Company for purchase of April 8 . 24. Siwan Company sold merchandise on account to Bird Company, $12,500, terms FOB shipping point, n/45. The cost of the merchandise sold was $7,500 26. Bird Company paid freight of 5390 on April 24 purchase from Swan Company. Required: 1. Joumelize the Amril transactions for Bird Compary (the buryer). If an amount box does not require an entry. leaye it blank. Date Account \begin{tabular}{|cccc|} \hline Date & Account & Debit & Credit \\ \hline Apri 12 & - & \\ \hline \end{tabular} \begin{tabular}{|cccc|} \hline Date & Account & Debit & Credit \\ \hline Apc 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} \begin{tabular}{|cccc|} \hline Date & Account & Debit & Credit \\ \hline Apri 26 & & & \\ \hline & & & \\ \hline \end{tabular} 2. Journaliae the April transactions for Swan Company (the seller). If an amount bou doas not redulre an entry. Leave it blank- \begin{tabular}{|c|c|c||c||c|} \hline Date & Account & Debit & Credit \\ \hline Apri-8-sale & & \\ \hline \end{tabular} \begin{tabular}{|rl||c||c|} \hline Date & Account & Debit & Credit \\ \hline Ap-B-cost & & & \\ \hline \end{tabular} \begin{tabular}{|c|ccc|} \hline Date & Account & Debit & Credit \\ \hline Apr. 18 & & & \\ \hline \end{tabular} \begin{tabular}{|l|ccc|} \hline Date & Account & Debit & Credit \\ \hline Apri 23 & & & \\ \hline \end{tabular} \begin{tabular}{|rrrr|} \hline Date & Account & Debit & Credit \\ \hline Apr. 24-cost & & \\ \hline \end{tabular}