Swifty Corp. uses a perpetual inventory system. The company had the following inventory transactions in April. April 3 Purchased merchandise from DeVito Ltd. for $31,000, terms 2/10,n/30, FOB shipping point. 6 The appropriate company paid freight costs of $800 on the merchandise purchased on April 3. 7 Purchased supplies on account for $4,100. 8 Returned merchandise to DeVito and received a credit of $3,400. The merchandise was returned to inventory for future resale. 30 Paid the amount due to DeVito in full. Record the above transactions on Swifty's books. (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 o for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)