Tommy Ltd. had the following transactions in the month of April: a. April 1, Tommy purchased merchandise on account with credit terms of 2/10, n/30 from Randolph Co. The selling price of the merchandise was $30,100, and Randolphs cost of the merchandise was $20,225. b. On April 1, Tommy paid freight charges of $2,750 cash to have the goods delivered to its warehouse. 2 c. On April 8, Tommy returned $1,800 of the merchandise. Randolphs cost of the merchandise returned was $1,530. d. On April 10, Tommy paid Randolph the balance due.

Required: Prepare journal entries for Tommy Ltd. and Randolph Co. for the month of April assuming both companies use the perpetual inventory system.