Adam Nichols, a former disc golf star, operates Adam's Discorama. At the beginning of the current season on April 1, the ledger of Adam's Discorama showed Cash s1,800, Inventory $2,500, and Common Stock $4,300. The following transactions were completed during April Apr. Purchased golf discs, bags, and other inventory on account from Rayford Co. 1,200, FOB 5 shipping point, terms 2/10, n/60 7 Paid freight on the Rayford purchase $50 9 Received credit from Rayford Co. for merchandise returned $100 10 Sold merchandise on account for $900, terms n/30. The merchandise sold had a cost of $540 12 Purchased disc golf shirts and other accessories on account from Galaxy Sportswear 670, terms 1/10, n/30 14 Paid Rayford Co. in full, less discount. 17 Received credit from Galaxy Sportswear for merchandise returned 70 20 Made sales on account for S610, terms n/30. The cost of the merchandise sold was $370 21 Paid Galaxy Sportswear in full, less discount 27 Granted an allowance to customers for clothing that was flawed $20. 30 Received payments on account from customers $900 The chart of accounts for the store includes the following: No. 101 Cash, No. 112 Accounts Receivable, No. 120 Inventory, No. 201 Accounts Payable, No. 311 Common Stock, No. 401 Sale:s Revenue, No. 412 Sales Retuns and Allowances, and No. 505 Cost of Goods Sold Journalize the April transactions using a perpetual inventory system. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to O decimal places, e.g. 5,275. If no entry is required, select "No Entry" for the account tities and enter 0 for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To record credit sale.)