Swifty Inc. uses a perpetual inventory system. During April, the following transactions occurred.

Apr. $3$ Purchased $$4,200$ of merchandise, terms $\frac{3}{10},\frac{n}{60}.$

$6$ Returned $$1,400$ of the merchandise purchased on April $3.$

$7$ Paid freight charges of $$370$ on goods purchased on April $3.$

$12$ Paid for the goods purchased on April $3.$

$13$ Sold goods costing $$820$ on credit for $$3,200.$ Estimated returns are $10\%.$

$14$ The customer of April $13$ returned $$520$ of the goods that had a cost of $$400.$

$23$ Received payment in full from the customer of April $13.$

Prepare journal entries to record the above transactions. $($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries.$)$