The Elvin Company had the following transactions started in April 2019: Apr. 3. Bought merchandise on account from Velcro Co.. $30,000, FOB destination, 2/10, 1/30. 4. Sold merchandise for cash $5,100. 5. Bought merchandise on account from Summit Co. $7,500. FOB shipping point, 3/15, n/30. 6. Returned $4,000 of goods purchased on April 3, from Velcro Co. 11. Sold merchandise on account to Bowles Co., $2,250, 1/10, 1/30. 13. Paid Velcro Co. for purchase of April 3. 19. Paid Summit Co. for the purchase of April 5. 21. Received cash from Bowles in payment of its account. 24. Sold merchandise on account to Hardy Co. $4,200, 1/10, 1/com. 29. Hardy returned $600 of the merchandise and Elvin granted them credit. 30. Received cash from Hardy, in settlement of their account. Required: In good form, present the journal entries to record the above. Place a date on each entry