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, $17,000, terms FOB shipping point, 1/10, n/30. Swan Company paid freight of $325, which was added to the Invoice. The cost of the merchandise sold was $10,700. 8. Swan Company sold merchandise on account to Bird Company, $27,000, terms FOB destination, 2/15, /30. The cost of the merchandise sold was $16,200. 8. Swan Company paid freight of $570 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 pald 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, $14,500, terms FOB shipping point, w/45. The cost of the merchandise sold was $8,700. 26. Bird Company paid freight of $300 on April 24 purchase from Swan Company, 30. Swan Company granted a customer allowance (credit memo) to Bird Company for $11, 300 for merchandise that was returned from the August 24 purchase. The cost of the merchandise returned was $6,500 1. Journalize the April transactions for Bird Company (the buyer). Date Account Debit Credit Apr. 2 Date Account Debit Credit Apr. 8 Date Account Debit Credit Apr. 12 Date Account Debit Credit Apr. 18 J Date Account Debit Credit Apr. 23 Date Account Debit Credit Apr. 24 Date Account Debit Credit Apr. 26 Date Account Debit Credit . 30 2. Journalize the April transactions for Swan Company (the seller). Date Account Debit Credit Apr. 2- sale Date Account Debit Credit Apr. 2- freight