This information relates to Marin Co.

1.On April 5, purchased merchandise from Cullumber Company for $27,900, terms 2/10, n/30.
2.On April 6, paid freight costs of $670 on merchandise purchased from Cullumber.
3.On April 7, purchased equipment on account for $31,600.
4.On April 8, returned $3,700 of April 5 merchandise to Cullumber Company.
5.On April 15, paid the amount due to Cullumber Company in full.

Prepare the journal entries to record the transactions listed above on Cullumber Co.âs books. Cullumber Co. uses a perpetual inventory system.