Sheffield Corp. uses a perpetual inventory system. The company had the following inventory transactions in April.

Apr.

$3$

Purchased merchandise from Swifty Ltd$.$ for $$28,200,$ terms $\frac{2}{10},$ n$/30,$ FOB shipping point.

$6$ The appropriate company paid freight costs of $$830$ on the merchandise purchased on April $3.$

$7$ Purchased supplies on account for $$5,160$ from Lomax Industries.

$8$ Returned merchandise to Swifty and received a credit of $$3,400.$ The merchandise was returned to inventory for future resale.

$30$ Paid the amount due to Swifty in full.