At the beginning of the current golf season, on April 1, 2021, the general ledger of the In the Pina Colada Golf Shop Limited showed Cash $ 4,400; Inventory $ 20,670; Common Shares $ 12,720; and Retained Earnings of $ 12,350. The In the Pina Colada Golf Shop uses a perpetual inventory system and experiences a return rate of 2% on sales. The following transactions occurred in April:

Apr.	3		Purchased golf bags, clubs, and balls on account from Balata Corp. for $ 3,392, terms 1/10, n/30, FOB shipping point.
	5		Freight of $ 307 was paid by the appropriate party on the April 3 purchase from Balata.
	7		Sold merchandise on account to members for $ 10,400, terms n/30. The cost of the merchandise sold was $ 6,000.
	9		Received a $ 334 credit from Balata for returned merchandise.
	11		Paid Balata in full.
	14		Received payments on account from members, $ 4,399.
	16		Purchased golf shoes, sweaters, and other accessories on account from Arrow Sportswear Limited for $ 1,390, terms 2/10, n/30.
	17		Received a $ 106 credit from Arrow Sportswear for returned merchandise.
	20		Sold merchandise on account to members for $ 11,500, terms n/30. The cost of the merchandise sold was $ 6,300.
	24		Paid Arrow Sportswear in full.
	25		Received payments on account from members, $ 4,644.

Record the April transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,125.)