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, $18,800, terms FOB shipping point, 1/10, n/30. Swan Company paid freight of $350, which was added to the invoice. The cost of the merchandise sold was $11,800. 8. Swan Company sold merchandise on account to Bird Company, $23,000, terms FOB destination, 2/15, n/30. The cost of the merchandise sold was $13,800. 8. Swan Company paid freight of $710 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, $11,100, terms FOB shipping point, n/45, The cost of the merchandise sold was $6,700. 26. Bird Company paid freight of $330 on April 24 purchase from Swan Company. 1. Journalize the April transactions for Bird Company (the buyer). If an amount box does not require an entry, leave it \begin{tabular}{|lc|c|c|} \hline \multicolumn{1}{|c|}{ Date } & Account & Debit & Credit \\ \hline Apr. 2 & Merchandise Inventory & & \\ \cline { 2 - 4 } & Accounts Payable-Swan Company & & \\ \hline \end{tabular} \begin{tabular}{|lccc|} \hline \multicolumn{1}{|c|}{ Date } & Account & Debit & Credit \\ \hline Apr. 8 & Merchandise Inventory & \\ \cline { 2 - 4 } & Accounts Payable-Swan Company & & \\ \hline \end{tabular} \begin{tabular}{|lcc|c|c|} \hline \multicolumn{1}{|c|}{ Date Account } & Debit & Credit \\ \hline Apr. 23 Accounts Payable-Swan Company & & \\ \hline \end{tabular} \begin{tabular}{|cccc|} \hline \multicolumn{1}{|c|}{ Date } & Account & Debit & Credit \\ \hline Apr. 26 & Merchandise Inventory & 330 & \\ \hline & Cash & & \\ \hline \end{tabular} 2. Journalize the April transactions for Swan Company (the seller). If an amount box does not require an entry, leave it blank \begin{tabular}{|cccc|} \hline \multicolumn{1}{|c}{ Date Account } & Debit & Credit \\ \hline Apr. 2-sale Accounts Receivable-Bird Company & & \\ \cline { 2 - 5 } & Sales & & \\ \hline \end{tabular} \begin{tabular}{|cccc|} \hline \multicolumn{1}{|c}{ Date } & Account & Debit & Credit \\ \hline Apr. 2-freight & Accounts Recelvable-Bird Company & \\ \cline { 5 } & Cash & & \\ \hline \end{tabular} \begin{tabular}{|cccc|} \hline \multicolumn{1}{|c}{ Date } & Account & Debit & Credit \\ \hline Apr. 2-cost & Cost of Merchandise Sold & & \\ \cline { 2 - 5 } & & Merchandise Inventory & \end{tabular} \begin{tabular}{|cccc|} \hline \multicolumn{1}{|c}{ Date } & Account & Debit & Credit \\ \hline Apr. 8-sale & Accounts Recelvable-Bird Company & \\ \cline { 2 - 5 } & Sales & & \\ \hline \end{tabular} \begin{tabular}{|cccc|} \hline \multicolumn{1}{|c}{ Date } & Account & Debit & Credit \\ \hline Apr. 8-cost & Cost of Merchandise Sold & \\ \cline { 2 - 4 } & & Merchandise Inventory & \\ \hline \end{tabular} \begin{tabular}{|rrrr|} \hline Date & Account & Debit & Credit \\ \hline Apr. 23 & X & \\ \hline \end{tabular} \begin{tabular}{|cccc|} \hline \multicolumn{1}{|c}{ Date } & Account & Debit & Credit \\ \hline Apr. 24-sale & Accounts Receivable-Bird Company & \\ \hline & Sales & \\ \hline \end{tabular} \begin{tabular}{|cccc|} \hline Date & Account & Debit & Credit \\ \hline Apr. 24-cost & Cost of Merchandise Sold & \\ \hline & & Merchandise Inventory & \end{tabular}