anish Supplies completed the transactions listed below during April 2020. All sales are on terms 2/10, n/30.

April		2	Sold merchandise to Tim Bennett for $35,000 on credit; invoice #306 (cost $22,750).
		3	Cash sales for the day totalled $15,000; invoices #307 to #310 (cost $9,750).
		4	Purchased $48,000 of merchandise from Wallace Brothers; terms 1/10, n/30.
		5	Sold merchandise to Brian Kennedy for $42,000 on credit; invoice #311 (cost $27,300).
		6	Returned $4,200 of defective merchandise purchased on April 4.
		9	Purchased $230 of office supplies; cheque #620.
		11	Purchased $56,000 of merchandise from McKinley & Sons; terms n/30.
		12	Received payment from Tim Bennett regarding the sale of April 2.
		13	Paid for the merchandise purchased on April 4; cheque #621.
		16	Sold merchandise to Wynne Walsh for $14,000 on credit; invoice #312 (cost $9,100).
		19	Issued a credit memo regarding a $3,000 allowance granted to Wynne Walsh to cover defective merchandise sold on April 16.
		20	Received payment from Brian Kennedy for the sale of April 5.
		23	Purchased $3,800 of equipment from Zardon Company; terms 1/15, n/30.
		24	Sold merchandise to Brian Kennedy for $18,000 on credit; invoice #313 (cost $11,700).
		26	Paid for the purchase of April 11; cheque #622.
		27	Received payment from Wynne Walsh regarding the sale of April 16.
		30	Paid April salaries; $36,000; cheque #623. For simplicity, we assume one cheque.

Required: 1-2. Journalize the April transactions into the appropriate journal assuming perpetual inventory system. (Enter the transactions in the order provided in the question.)