At the beginning of the current season on April 1, the records of Blue Spruce Pro Shop showed Cash $3,370, Inventory $3,500, and Common Stock $6,870. The following transactions occurred during April 2017.

Apr. 5		Purchased golf bags, clubs, and balls on account from Arnie Co. $2,400.
9		Received credit from Arnie Co. for merchandise returned $200.
10		Sold merchandise on account to members $1,450. The merchandise sold had a cost of $800.
12		Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $960.
14		Paid Arnie Co. in full.
17		Received credit from Woods Sportswear for merchandise returned $60.
20		Made sales on account to members $850. The cost of merchandise sold was $550.
21		Paid Woods Sportswear in full.
30		Received payments on account from members $1,350.

At the beginning of the current season on April 1, the records of Blue Spruce Pro Shop showed Cash S3,370, Inventory $3,500, and Common Stock $6,870. The following transactions occurred during April 2017 Apr. 5 Purchased golf bags, clubs, and balls on account from Arnie Co. $2,400 g Received credit from Arnie Co. for merchandise returned $200 10 Sold merchandise on account to members $1,450. The merchandise sold had a cost of $800 12 Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $960. 14 Paid Amie Co. in full. 17 Received credit from Woods Sportswear for merchandise returned $60. 20 Made sales on account to members $850. The cost of merchandise sold was $550 21 Pald Woods Sportswear in full. 30 Recelved payments on account from members $1,350 Prepare a tabular summary that Includes the following accounts: Cash, Accounts Recelvable, Inventory, Accounts Payable, Common Stock, Sales Revenue, Sales Returns and Allowances, and Cost of Goods Sold. Enter the beginning balances in the summary Assets - Llabllltles Stockholders' Equlty Retained Earnings Cash Accts. Rec. + Inv - Accts. Pay. Common Stock + Rev Exp. Bal Apr. 1 LINK TO TEXT LINK TO TEXT Assets - Liabilities Stockholders' Equity Retained Earnings Cash+ Accts. Rec. + Inv.Accts. Pay.Common Stock + - Accts. Pay. + Common Stock Rev Exp Apr. 1 10 12 14 17 20 21 30 12 14 17 20 Bad debt expense Sales revenue Cost of goods sold Sales returns & allowances Accounts receivable 21 30 LINK TO TEXT LINK TO TEXT