At the beginning of the current season on April 1, the ledger of Granite Hills Pro Shop showed Cash $3,105; Inventory $4,105; and Common Stock $7,210. The following transactions occurred during April 2017. Apr. 5 Purchased golf bags, clubs, and balls on account from Arnie Co. $1,815, terms 4/10, n/60. 7 Paid freight on Arnie Co. purchases $97. 9 Received credit from Arnie Co. for merchandise returned $515 10 Sold merchandise on account to members $1,621, terms n/30 12 Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $1,004, terms 1/10, n/30 14 Paid Arnie Co. in full. 17 Received credit from Woods Sportswear for merchandise returned $204. 20 Made sales on account to members $980, terms n/30. 21 Paid Woods Sportswear in full. 27 Granted credit to members for clothing that did not fit properly $97 30 Received payments on account from members $1,476 les o ccount to members 9860. Prepare a trial balance on April 30, 2017. (Do not list those accounts that have zero ending balance.) GRANITE HILLS PRO SHOP Trial Balance Debit Credit Cash Accounts Receivable Inventory Sales Returns and Allowances Common Stock Sales Revenue Cost of Goods Sold Prepare an income statement through gross profit, assuming inventory on hand at April 30 is $5,158. GRANITE HILLS PRO SHOP Income Statement (Partial)