What is the solution for this problem? What would the journal entries look like?

IU 31. Paid MasterCard service Instructions Journalize the transactions. 0BJ.2 transa purchase-related transactions for seller and buyer PR 6-48 Sales-related and using perpetual inventory system The followving selected transactions were completed during April between Swan Com and Bird Company: Apr, 2. Swan Company sold merchandise on account to Bird Company, $32,000,t added to the invoice. The cost of the merchandise sold was $19,200. 8. Swan Company sold merchandise on account to Bird Company, $49,500, terms FOB shipping point, 2/10, n/30. Swan Company paid freight of $330, which wa FOB destination, 1/15, n/30. The cost of the merchandise sold was $29,700. 8. Swan Company paid freight of $710 for delivery of merchandise sold to Bird Company on April 8. 12. Bird Company paid Swan Company for purchase of April 2. 18. Swan Company paid Bird Company a refund of $2,000 for defective merchandise in the Apeil 2 purchase. Bird Company agreed to keep the merchandise. 23. Bird Company paid Swan Company for purchase of April 8. 24. Swan Company sold merchandise on account to Bird Company shipping point, n/45. The cost of the merchandise sold was $40,400. $67,350, terms R 26. Bird Compuny paid freight of $875 on April 24 purchase from Swa 30. Swan Company granted a customer allowance (credit memo) to Bird n Company The cost of the merchandise re or merchandise that was returned from the August 24 pu Instructions turned was $6,500. urchase houmaline e Ail tanstions for (1) Swan Company and (2) Bird Company