The following selected transactions were completed during April between Swan Company and Bird Company:

Apr. 2.	Swan Company sold merchandise on account to Bird Company, $17,100, terms FOB shipping point, 2/10, n/30. Swan Company paid freight of $445, which was added to the invoice. The cost of the merchandise sold was $10,800.
8.	Swan Company sold merchandise on account to Bird Company, $23,000, terms FOB destination, 1/15, n/30. The cost of the merchandise sold was $13,800.
8.	Swan Company paid freight of $450 for delivery of merchandise sold to Bird Company on April 8.
12.	Bird Company paid Swan Company for purchase of April 2.
18.	Swan Company paid Bird Company a refund of $2,000 for defective merchandise in the April 2 purchase. Bird Company agreed to keep the merchandise.
23.	Bird Company paid Swan Company for purchase of April 8.
24.	Swan Company sold merchandise on account to Bird Company, $12,300, terms FOB shipping point, n/45. The cost of the merchandise sold was $7,400.
26.	Bird Company paid freight of $420 on April 24 purchase from Swan Company.

Required:

1. Journalize the April transactions for Bird Company (the buyer). If an amount box does not require an entry, leave it blank.

Date	Account	Debit	Credit
Apr. 2	Accounts Payable-Swan Company	fill in the blank 2	fill in the blank 3
	Sales	fill in the blank 5	fill in the blank 6

Date	Account	Debit	Credit
Apr. 8	Accounts Receivable-Swan Company	fill in the blank 8	fill in the blank 9
	Cash	fill in the blank 11	fill in the blank 12

Date	Account	Debit	Credit
Apr. 12	Cost of Merchandise Sold	fill in the blank 14	fill in the blank 15
	Merchandise Inventory	fill in the blank 17	fill in the blank 18

Date	Account	Debit	Credit
Apr. 18		fill in the blank 20	fill in the blank 21
		fill in the blank 23	fill in the blank 24

Date	Account	Debit	Credit
Apr. 23		fill in the blank 26	fill in the blank 27
		fill in the blank 29	fill in the blank 30

Date	Account	Debit	Credit
Apr. 24		fill in the blank 32	fill in the blank 33
		fill in the blank 35	fill in the blank 36

Date	Account	Debit	Credit
Apr. 26		fill in the blank 38	fill in the blank 39
		fill in the blank 41	fill in the blank 42

2. Journalize the April transactions for Swan Company (the seller). If an amount box does not require an entry, leave it blank.

Date	Account	Debit	Credit
Apr. 2-sale		fill in the blank 44	fill in the blank 45
		fill in the blank 47	fill in the blank 48

Date	Account	Debit	Credit
Apr. 2-freight		fill in the blank 50	fill in the blank 51
		fill in the blank 53	fill in the blank 54

Date	Account	Debit	Credit
Apr. 2-cost		fill in the blank 56	fill in the blank 57
		fill in the blank 59	fill in the blank 60

Date	Account	Debit	Credit
Apr. 8-sale		fill in the blank 62	fill in the blank 63
		fill in the blank 65	fill in the blank 66

Date	Account	Debit	Credit
Apr. 8-cost		fill in the blank 68	fill in the blank 69
		fill in the blank 71	fill in the blank 72

Date	Account	Debit	Credit
Apr. 8-freight		fill in the blank 74	fill in the blank 75
		fill in the blank 77	fill in the blank 78

Date	Account	Debit	Credit
Apr. 12		fill in the blank 80	fill in the blank 81
		fill in the blank 83	fill in the blank 84

Date	Account	Debit	Credit
Apr. 18		fill in the blank 86	fill in the blank 87
		fill in the blank 89	fill in the blank 90

Date	Account	Debit	Credit
Apr. 23		fill in the blank 92	fill in the blank 93
		fill in the blank 95	fill in the blank 96

Date	Account	Debit	Credit
Apr. 24-sale		fill in the blank 98	fill in the blank 99
		fill in the blank 101	fill in the blank 102

Date	Account	Debit	Credit
Apr. 24-cost		fill in the blank 104	fill in the blank 105
		fill in the blank 107	fill in the blank 108