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, $15,500, terms FOB shipping point, 2/10, n/30. Swan Company paid freight of $430, which was added to the invoice. The cost of the merchandise sold was $9,800. B. Swan Company sold merchandise on account to Bird Company, $27,000, terms EOB destination, 1/15, n/30. The cost of the merchandise sold was $16,200. 8. Swan Company paid freight of $480 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, $10,300, terms FOB shipping point, n/45. The cost of the merchandise sold was $6,200. 26. hird Company paid freight of $320 on April 24 purchase from Swan Company Required: 1. Journalize the April transactions for Bird Company (the buyer). If an amount box does not require an entry leave it blank Credit Date Account Debit Date Account Debit Credit Apr. 21 Date Account Debit Credit Apr. 8 Date Account Debit Credit Apr. 12 Date Apr. 18 Account Debit Credit GO Date Account Debit Credit Apr. 23 Date Account Debit Credit Apr. 231 Date Account Debit Credit Apr. 241 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 blank Date Apr. 2-sale Account Debit Credit Date Account Debit Credit Previ Date Account Debit Credit Apr. 2-freight Date Account Debit Credit Apr. 2-cost Date Account Debit Credit Apr. 3-sale Date Account Debit Credit Apr. 8-cost Date Account Debit Credit Ape B-freight CO 1500k Date Account Debit Credit Apr. 8-freight Date Apr. 12 Account Debit Credit Date Account Debit Credit Apr 3 Date Account Debit Credit Apr. 23 Date Account Debit Credit Apr. 24-sale Check My Work Previous Reading List CO Date Account Debit Credit Apr. 18 Date: Apr. 23 Account Debit Credit Date Account Debit Credit Apr. 24-sale: Date Account Debit Credit Apr. 24-cost