69 Common Stock +4- Rev. Stockholders' Equity Retained Earnings Exp. 14 Div. Daniel purchased merchandise on account on April 5 for $5,202. On April 7, Daniel paid $51 of freight charges for the goods purchased on April 5. On April 8, Daniel returned goods purchased on April 5 for $102. Use a tabular summary to record these transactions. (Enter negative amounts using either a negative sign preceding the number e.g parentheses e.g. (45).) Date Apr. 5 7 00 8 69 $ Cash Assets 69 Liabilities Accounts Inventory Payable 69