This information relates to Sandhill Co$.$

$1.$ On April $5,$ purchased merchandise from Blue Company for $$23,800$ on account, terms $3/10,$ net$/30,$ FOB shipping point.

$2.$ On April $6,$ paid freight costs of $$880$ on merchandise purchased from Blue Company.

$3.$ On April $7,$ purchased equipment on account for $$33,100.$

$4.$ On April $8,$ returned $$3,700$ of the April $5$ merchandise to Blue Company.

$5.$ On April $15,$ paid the amount due to Blue Company in full.

$($a$)$

Your answer is partially correct.

Prepare the journal entries to record these transactions on the books of Sandhill Co$.$ using a periodic inventory system. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$