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, $15,100, terms FOB shipping point, 1/10, n/30. Swan Company paid freight of $510, which was added to the invoice. The cost of the merchandise sold was $9,500. 8. Swan Company sold merchandise on account to Bird Company, $31,000, terms FOB destination, 2/15, N/30. The cost of the merchandise sold was $18,600. 8. Swan Company paid freight of $660 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, $13,900, terms FOB shipping point, n/45. The cost of the merchandise sold was $8,300. 26. Bird Company paid freight of $290 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 blank. \begin{tabular}{|l|lcc|} \hline Date & Account & Debit & Credit \\ \hline Apr. 18 & & & \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|c|ccc|} \hline Date & Account & Debit & Credit \\ \hline Apr. 23 & - & \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|cccc|} \hline Date & Account & Debit & Credit \\ \hline Apr. 24 & - & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|r|r|} \hline Date & Account \\ \hline Apr. 26 & \\ \hline & \\ \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 Date & Account & Debit & Credit \\ \hline Apr. 2-sale & & \\ \hline \end{tabular} \begin{tabular}{|c|ccc|} \hline Date & Account & Debit & Credit \\ \hline Apr. 2-freight & & \\ \hline \end{tabular} \begin{tabular}{|c|ccc|} \hline Date & Account & Debit & Credit \\ \hline Apr. 2cost & & \\ \hline \end{tabular} Apr. 8-sale