1. Assume Granite Hills Pro Shop uses a perpetual inventory system. The following transactions were completed during April 2017 Apr. 5 Purchased golf bags, clubs, and balls on account from Arnie Co. $1,500, terms 3/10, n/60. 7 Paid freight on Arnie purchase $80, using FOB shipping point. 9 Received credit from Arnie Co. for merchandise returned $200. 10 Sold merchandise on account to member A $1,340, terms n 30. The merchandise sold had a cost of $820. 12 Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $830, terms 1/10, n/30 14 Paid Arnie Co. in full. 17 Received credit from Woods Sportswear for merchandise returned $30. 20 Made sales on account to member B $800, terms 1/10, n/30. The cost of the merchandise sold was $500. 21 Paid Woods Sportswear in full. 29 Received payments from member B. Instructions: Journalize the April transactions using a perpetual inventory system