Sandhill Corp. uses a perpetual inventory system. The company had the following inventory transactions in April: April 3 Purchased merchandise from Whispering Winds Ltd. for $31,500, terms 2/10,n/30, FOB shipping point. 6 The appropriate company paid freight costs of $600 on the merchandise purchased on April 3 . 7 Purchased supplies on account for $5,600. 8 Returned merchandise to Whispering Winds and received a credit of $4,000. The merchandise was returned to inventory for futuref resale. 30 Paid the amount due to Whispering Winds in full. Additional information: 1. The cost of the merchandise sold on April 3 was $21,500. 2. The cost of the merchandise returned on April 8 was $2,600. 3. Whispering Winds uses a perpetual inventory system. Record the transactions in the books of Whispering Winds. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)