This information relates to Borkowski Co. 1. On April 5 purchased merchandise from D. Munez Company for $30,000, terms 2/10, net/30, FOB shipping point. 2. On April 6 paid freight costs of $1,200 on merchandise purchased from D. Munez Company. 3. On April 7 purchased equipment on account for $44,000. 4. On April 8 returned some of April 5 merchandise to D. Munez Company which cost $3,200. ez company whicho , 5 on Apni 15 paid the amount due to D. Munez Company in TulI. Instructions: (a) Prepare the journal entries to record these transactions on the books of Borkowski Co. using a periodic inventory system. (b) Assume that Borkowski Co. paid the balance due to D. Munez Company on May 4 instead of April 15. Prepare the journal entry to record this payment. (c) Assume Borkowski sold some of the goods purchased to a customer. How would the entries be different if Borkowski used the periodic method or the perpetual method