This information relates to Crisp Co. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

1.		On April 5, purchased merchandise from Frost Company for $25,500, terms 3/10, n/30.
2.		On April 6, paid freight costs of $600 on merchandise purchased from Frost.
3.		On April 7, purchased equipment on account for $32,800.
4.		On April 8, returned $3,600 of April 5 merchandise to Frost Company.
5.		On April 15, paid the amount due to Frost Company in full.

(a)		Prepare the journal entries to record the transactions listed above on Crisp Co.'s books. Crisp Co. uses a perpetual inventory system.
(b)		Assume that Crisp Co. paid the balance due to Frost Company on May 4 instead of April 15. Prepare the journal entry to record this payment.