At the beginning of the current season on April 1, the ledger of Kokott Pro Shop showed Cash $3,000; Inventory $4,000; and Common Stock $7,000. These transactions occurred during April 2019.

Apr. 5Purchased golf bags, clubs, and balls on account from Hogan Co. $1,200, FOB shipping point, terms 2/10, n/60.

7Paid freight on Hogan Co. purchases $50.

9Received credit from Hogan Co. for merchandise returned $100.

10Sold merchandise on account to customers $600, terms n/30.

12Purchased golf shoes, sweaters, and other accessories on account from Duffer Sportswear $450, terms 1/10, n/30.

14Paid Hogan Co. in full.

17Received credit from Duffer Sportswear for merchandise returned $50.

20Made sales on account to customers $600, terms n/30.

21Paid Duffer Sportswear in full.

27Granted credit to customers for clothing that had flaws $35.

30Received payments on account from customers $600.

-PREPARE A TRIAL BALANCE ON APRIL 30 ,2019 DEBITS AND CREDITS