The following selected transactions were completed during April between Swan Company and Bird Company: Swan Company sold merchandise on account to Bird Company, $32,000, terms FOB shipping point, 2/10, n/30. Swan Company paid freight of $330, which was added to the invoice. The cost of the merchandise sold was $19,200. Swan Company sold merchandise on account to Bird Company, $49,500, terms FOB destination, 1/15, n/30. The cost of the merchandise sold was $29,700 Swan Company paid freight of $710 for delivery of merchandise sold to Bird Company on April 8. Bird Company paid Swan Company for purchase of April 2. Apr 2. 8. 8. 12