This information relates to Nandi Co.
1. On April 5, purchased merchandise from Dion Company for $25,000, terms 2/10, net/30, FOB shipping point.
2. On April 6, paid freight costs of $900 on merchandise purchased from Dion Company.
3. On April 7, purchased equipment on account for $30,000.
4. On April 8, returned some of April 5 merchandise, which cost $2,800, to Dion Company.
5. On April 15, paid the amount due to Dion Company in full.

Instructions
(a) Prepare the journal entries to record these transactions on the books of Nandi Co. using a periodic inventory system.
(b) Assume that Nandi Co. paid the balance due to Dion Company on May 4 instead of April 15. Prepare the journal entry to record this payment.