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, $13,400, terms FOB shipping point, 1/10, n/30. Swan Company paid freight of $335, which was added to the invoice. The cost of the merchandise sold was $8,400.
8.	Swan Company sold merchandise on account to Bird Company, $28,000, terms FOB destination, 2/15, n/30. The cost of the merchandise sold was $16,800.
8.	Swan Company paid freight of $820 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, $11,800, terms FOB shipping point, n/45. The cost of the merchandise sold was $7,100.
26.	Bird Company paid freight of $240 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.