Apr. 5 Purchased golf bags, clubs, and balls on account from Sandhill Co. $2,200. 9 Received credit from Sandhill Co. for merchandise returned $600. 10 Sold merchandise on account to members $1,360. The merchandise sold had a cost of $920. 12 Purchased golf shoes, sweaters, and other accessories on account from Wildhorse Sportswear \$1,050. 14 Paid Sandhill Co. in full. 17 Received credit from Wildhorse Sportswear for merchandise returned $50. 20 Made sales on account to members $820. The cost of merchandise sold was $550. 21 Paid Wildhorse Sportswear in full. 30 Received payments on account from members $1,170. Enter the beginning balances in the summary and record the April transactions using a perpetual inventory system. Include margin explanations for the changes in revenues and expenses. - Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses. - Increases in expenses require a negative sign or parentheses. - Reductions in revenues require a negative sign or parentheses