3. Prepare journal entries for the following inventory transactions of Janes Curtains. April 3 Purchased inventory on account from Toby Suppliers for $26,000, with terms of 2/10, N/30. April 4 Jane returned inventory costing $6,000 for a credit to Toby Suppliers. April 5 Jane sold inventory for $1,300 to US Inc. with terms of 3/15, N/45. The inventory cost Jane $900. April 15 Received payment in full from US Inc. for inventory sold on April 5. April 26 Paid Toby Suppliers in full