The following information is related to Cullumber Co. 1. On April 5, purchased merchandise on account from Martinez Company for $29,400, terms 2/10, net/30, FOB shipping point. 2. On April 6, paid freight costs of $950 on merchandise purchased from Jose. 3. On April 7, purchased equipment on account, from Winker Mfg. Co, for $34,500. 4. On April 8, returned merchandise that cost $3,500 to Martinez Company. 5. On April 15, paid the amount due to Martinez Company in full. Date Account Titles and Explanation