At the beginning of the current season on April 1, the ledger of Cullumber Pro Shop showed Cash $3,120; Inventory $4,120; and Common Stock $7,240. The following transactions occurred during April 2022. Apr. 5 Purchased golf bags, clubs, and balls on account from Arnie C0.$1,860, terms 3/10,n/60. 7 Paid freight on Arnie Co. purchases $99. 9 Received credit from Arnie Co. for merchandise returned $560. 10 Sold merchandise on account to members $1,662, terms n/30. 12 Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $1,029, terms 2/10,n/30. 14 Paid Arnie Co. in full. 17 Received credit from Woods Sportswear for merchandise returned $229. 20 Made sales on account to members $1,004, terms n/30. 21 - Paid Woods Sportswear in full. 27 Granted credit to members for clothing that did not fit properly $99. 30 Received payments on account from members $1,513. Cash Apr. 12 Inventory Accounts Payable Apr. 14 Accounts Payable Inventory Apr. 17 Cash 1029 Apr. 21 Apr. 27 Apr. 30