The following adjusted account information, in alphabetical order, was taken from the work sheet of John's Electronics for the month ended April 30, 2014. A physical count on April 30, 2014, revealed a merchandise inventory balance actually on hand of $2,460.

Required
a. Calculate net sales.
b. Calculate cost of goods sold.
c. Prepare a classified multiple-step income statement for the month ended April 30, 2014.
d. Prepare closing entries.
e. Calculate the post-closing balance in the capital account at April 30, 2014.