Swift Current Company buys and sells merchandise for resale. The following are various transactions that happened during the month of April $2022.$ Provide all necessary journal entries to record the transactions, rounding all early$-$payment discount amounts to the nearest dollar. Show your calculations. $(13$ Marks$)$

Apr

$7$

Swift Current Company purchased $$1,810$ in merchandise from supplier WVS

Enterprises. Terms $1/10,$ n$/30.$

Apr

$9$

Sold $$3,775$ in goods to customer $18434867$ Saskatchewan Ltd$.$ on account, terms $2/10$ n$/30.$ The merchandise had a cost of $$1,888.$

Apr

$12$

On the April $7$ purchase, the company returned $$199$ of defective merchandise.

Apr

$12$

The company paid the amount owing on their account with WVS Enterprises.

Apr

$13$

$18434867$ Saskatchewan Ltd returned $$642$ of merchandise sold to them on Apr $9$ for a full credit on account. The merchandise is resellable, and had a cost of $$321.$

Apr

$15$

Swift Current Company received full payment for the April $9$ order sold to