Sales-Related and PurchaseRelated 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 an account to Bird Company, $13,200, terms FOB shipping point, 2/10, 1/30. Swan Company paid freight of $510, which was added to the invoice. The cost of the merchandise sold was $8,300 8. Swan Company sold merchandise on account to Bird Company, $24,000, terms FOB destination, 1/15, /30. The cost of the merchandise sold was $14,400. 8. Swan Company paid freight of $610 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, $12,200, terms FOB shipping point, 1/45. The cost of the merchandise told was $7,300. 26. Bird Company paid freight of $390 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 $6,500. Required: 1. Journalize the April transactions for Bird Company (the buyer). Date Account Debit Credit Apr. Merchandise Inventory 32,330 2 Accounts Payable-Swan Company 32,330 Account Debit Date Credit Apr. 49,500 8 Date Account Debit Credit Apr. 12 Date Account Debit Credit Apr. 18 PE Debit Credit Date Account Apr. 23 Debit Credit Date Account Apr 24 Account Debit Date Credit Apr 26 Debit Credit Date Account Apr 30 Print Item 2. Journalize the April transactions for Swan Company (the seller). Date Account Debit Credit Apr. 2- sale ate Account Debit Credit Apr. 2- freight Date Account Debit Credit Apr. 2- cost Account Debit Date Credit Apr 8- sale Date Account Debit Credit Apr. 8- cost Date Account Debit Credit Apr. 8- freight Date Account Debit Credit Apr. 12 Date Account Debit Credit Apr. 18 Date Account Debit Credit Apr. 23 Date Account Debit Credit Apr. 24- sale Date Account Debit Credit Apr. 124- cost Date Account Debit Credit Apr. 30 Date Account Debit Credit Apr. 30