Apr. 2 Purchased $15,100 of merchandise on credit from Noth Company, terns 2/10,n/6, 3 (a) Sold merchandise on credit to Page Alistair, Invoice No. 760 , for $5,500 (cost is $3,400 ). 3 (b) Purchased $1,410 of office supplies on credit fron Custer, Inc, terms n/30. 4 Issued Check No. 587 to World View for advertising expense of $880. Sold nerchandise on credit to Paula Kohr, Invoice No. 761 , for $9,400 (cost is $7,199). Returned $85 of office supplies purchased on April 3 to Custer, Inc. Wiset reduces accounts payable by that amount. 9 Purchased $10,240 of store equipnent on credit fron Hal's 5upply, terms n/30. 11 Sold merchandise on credit to Nic Nelson, Invoice No, 762, for $11,900 (cost is $6,409). 12 Issued Check No, 588 to Noth Company in payment of its April 2 purchase less the discount of $302. 13 (a) Received payment from Page Alistair for the April 3 sale less the discount of $110. 13 (b) Sold $13,500 of merchandise on credit to. Page Alistair (cost is $4,400), Invoice No. 763. 16 (a) Issued Check No, 589 for $10,400, payee is Payroli, in payment of sales salaries expense for the first 16 (a) Issued Check No. 589 16 (b) Cash sales for the first half of the month are $55,320 (cost is 543,600). These cash sales are recorded in the cash receipts journal on April 16. 17 Purchased $13,300 of merchandise on credit from Grant company, terms 2/10, n/30. 18 Borrowed $71,690 cash from First State Bank by signing a long-term note payable. 20 (a) Received payment fron Nic Nelsen for the April 11 sale less the discount of $238. 20 (b) Purchased $830 of store supplies on credit fron Hal's Supply, teres n/30. 23 (a) Returned $900 of defective nerchandise purchased on April 17 to orant Company. Wiset reduces accounts 23 (b) Received payment fron Page Alistair for the April 13 sale less the discount of $27e. 25 Purchased $11, e4e of merchandise on credit fron Noth Coepany, terms 2/10,n/60. 26 Issued Check No. 590 to Grant Company in payment of its April 17 invoice less the return and the $248 27 (a) Sold \$3,050 of merchandise on credit to Paula Kohr, Invoice No. 764 (cost is \$2,300), 27 (b) Sold $7,400 of merchandise on credit to Nic Ne1son, Invoice No. 765 (cost is $5,380 ). 30 (a) Issued Check No, 591 for $10,409, payee is Payroll, in paynent of the sales salaries expense for the last has f of the month. 30 (b) Cash sales for the last half of the nonth are $73,860 (cost is $65,6e9). These cash sales are recorded in the cash receipts journal on April 30 . 2\& 3. Enter the March 31 balances for Cash ($98,000), Inventory ($153,000), Long-Term Notes Payable ($151,000), and B. Wiset, Capital ($100,000). Post the total amounts from the journal in the following general ledger accounts and in the accounts receivable subsidiary ledger accounts for Paula Kohr, Page Alistair, and Nic Nelson. \begin{tabular}{|c|c|c|c|} \hline \multicolumn{3}{|c|}{ Sales Discounts } \\ \hline Date & Debit & Credit & Balance \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular}