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 27) Returned goods from members (tennis cloths) that didn't fit for $40. the cost of returned goods $22.

April 30) Received cash payments on account from members $820.

April 30) The company makes a physical counts for the inventory and find differences between the books and the Inventory in warehouse for $300.

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