This information relates to Hans Olaf Pty Ltd.

1.	On 5 April purchased inventory from R. Ward and Company for $18 000, terms 2/7, n/30.
2.	On 6 April paid freight costs to Freight Masters of $900 on inventory purchased from R. Ward and Company.
3.	On 7 April purchased equipment on account for $26 000.
4.	On 8 April returned incorrect inventories to R. Ward & Company and was granted a $3 000 allowance.
5.	On 11 April paid the amount due to R. Ward & Company.

Prepare the journal entries to record the transactions listed above on the books of Hans Olaf Pty Ltd. Hans Olaf Pty Ltd uses a perpetual inventory system. (For multiple debit/credit entries, list accounts in order of magnitude.)