At the beginning of the current golf season, on April 1, 2018, the general ledger of In the Concord Golf Shop showed Cash $4,300; Inventory $21,200; Common Shares $10,800; and Retained Earnings $14,700. In the Concord Golf Shop uses a perpetual inventory system. The following transactions occurred in April:

Apr.	3		Purchased golf bags, clubs, and balls on account from Balata Corp. for $2,900, terms 1/10, n/30, FOB shipping point.
	5		Freight of $309 was paid by the appropriate party on the April 3 purchase from Balata.
	7		Sold merchandise on account to members for $10,670, terms n/30. The cost of the merchandise sold was $5,570.
	9		Received a $290 purchase allowance from Balata for returned merchandise.
	11		Paid Balata in full.
	14		Received payments on account from members, $4,410.
	16		Purchased golf shoes, sweaters, and other accessories on account from Arrow Sportswear Limited for $1,300, terms 2/10, n/30.
	17		Received a $100 credit from Arrow Sportswear for returned merchandise.
	20		Sold merchandise on account to members for $11,100, terms n/30. The cost of the merchandise sold was $6,700.
	24		Paid Arrow Sportswear in full.
	25		Received payments on account from members, $4,620.
	27		Granted a $100 sales allowance to a member for a flaw in the clothing they had purchased. No merchandise was returned. The next part asks for this to be show in t accounts and after prepare a trial balance