This information relates to Sherper Co. 1. On April 5 purchased merchandise from Newport Company for $22,000, terms 2/10, n/10.

2. On April 6 paid freight costs of $900 on merchandise purchased from Newport.

3. On April 7 purchased equipment on account for $26,000.

4. On April 8 returned some of April 5 merchandise to Newport Company which cost $2,000.

5. On April 15 paid the amount due to Newport Company in full.

No.	Date	Account Titles and Explanation	Debit	Credit
(1)	April 5
(2)	April 6
(3)	April 7
(4)	April 8
(5)	April 15

Assume that Sherper Co. paid the balance due to Newport Company on May 4 instead of April 15. Prepare the journal entry to record this payment. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
May 4