April 2 Sold merchandise to Tim Bennett for $35,000 on credit; invoice #306 (cost $22,750).

Cash sales for the day totalled $15,000; invoices #307 to #310 (cost $9,750).

Purchased $48,000 of merchandise from Wallace Brothers; terms 1/10, n/30.

Sold merchandise to Brian Kennedy for $42,000 on credit; invoice #311 (cost $27,300).

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.

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.

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.