Apr. 5		Purchased golf discs, bags, and other inventory on account from Rayford Co. $1,000, FOB 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 $950, terms n/30. The merchandise sold had a cost of $570.
12		Purchased disc golf shirts and other accessories on account from Galaxy Sportswear $660, terms 1/10, n/30.
14		Paid Rayford Co. in full, less discount.
17		Received credit from Galaxy Sportswear for merchandise returned $80.
20		Made sales on account for $520, terms n/30. The cost of the merchandise sold was $320.
21		Paid Galaxy Sportswear in full, less discount.
27		Granted an allowance to customers for clothing that was flawed $10.
30		Received payments on account from customers $910.

Adam Nichols, a former disc golf star, operates Adams Discorama. At the beginning of the current season on April 1, the ledger of Adams Discorama showed Cash $2,000, Inventory $2,600, and Common Stock $4,600. The following transactions were completed during April.

Journalize the April transactions using a perpetual inventory system. (Round answers to 0 decimal places, e.g. 125. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date Account Titles and Explanation Apr. 55 Apr. 7 Apr. 9 Apr. 10 (To record credit sale) (To record cost of merchandise sold) Apr. 12 Debit Credit