At the beginning of the current season on April 1, the ledger ofGranite Hills Pro Shop showed Cash $2,810; Inventory $3,500; andCommon Stock $6,310. The following transactions were completedduring April 2017.
| Apr. 5 | | Purchased golf bags, clubs, and balls on account from Arnie Co.$2,300, terms 4/10, n/60. |
| 7 | | Paid freight on Arnie purchase $80. |
| 9 | | Received credit from Arnie Co. for merchandise returned$500. |
| 10 | | Sold merchandise on account to members $1,490, terms n/30. Themerchandise sold had a cost of $780. |
| 12 | | Purchased golf shoes, sweaters, and other accessories onaccount from Woods Sportswear $1,060, terms 1/10, n/30. |
| 14 | | Paid Arnie Co. in full. |
| 17 | | Received credit from Woods Sportswear for merchandise returned$60. |
| 20 | | Made sales on account to members $970, terms n/30. The cost ofthe merchandise sold was $550. |
| 21 | | Paid Woods Sportswear in full. |
| 27 | | Granted an allowance to members for clothing that did not fitproperly $80. |
| 30 | | Received payments on account from members $1,240. |
Journalize the April transactions using a perpetual inventorysystem. (If no entry is required, select "No Entry" forthe account titles and enter 0 for the amounts. Credit accounttitles are automatically indented when amount is entered. Do notindent manually. Record journal entries in the order presented inthe problem. Round answers to 0 decimal places, e.g.5,275.)
