1.Sport Direct, a sport stuff shop. At the beginning of the current season, the ledger of Sport Direct shop showed cash $2,200, Inventory $1,800, and Share capital - Ordinary $4,000. The following transactions were completed during April.

April 13) Paid Jay-Mac Co. in full.

April 14) Purchased tennis shirts and shorts from Everett Sportswear $800, FOB shipping point, terms 3/10, n/60.

April 15) Returned merchandise for Li Sports for $50 cash for damaged merchandise.

April 17) Paid freight on Everett Sportswear purchase $30 cash

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