This information relates to Sheffield Corporation. 1. On April 5, purchased merchandise from Bramble Inc. for $27,400, terms 2/10,/30. 2. On April 6, paid freight costs of $1,000 on merchandise purchased from Bramble. 3. On April 7, purchased equipment on account for $28,400. 4. On April 8, returned some of April 5 merchandise to Bramble that cost $3,700. 5. On April 15, paid the amount due to Bramble in full. Sheffield uses a perpetual inventory system. (a) Prepare the journal entries to record the transactions listed above on the books of Sheffield Corporation. (Credit account titles are automatically indented when the 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. Round answers to the nearest whole dollar, eg. 5,725. List all debit entries before credit entries.)