At the beginning of the current season on April 1, the ledger of Grouper's Discorama showed Cash $1,900, Inventory $2,200, and Owner's Capital $4,100. The following transactions were completed during April 2022 Apr. 5 7 Purchased golf discs, bags, and other inventory on account from Mumford Co. $1,050, FOB shipping point, terms 2/10, n/60. Paid freight on the Mumford purchase $50. 9 Received credit from Mumford Co. for merchandise returned $200. 10 Sold merchandise on account for $960, terms n/30. The merchandise sold had a cost of $576 12 14 Purchased disc golf shirts and other accessories on account from Saucer Sportswear $570, terms 1/10, n/30. Paid Mumford Co. in full, less discount 17 Received credit from Saucer Sportswear for merchandise returned $70. 20 Made sales on account for $690, terms r/30. The cost of the merchandise sold was $300. 21 Paid Saucer Sportswear in full, less discount 27 Granted an allowance to customers for clothing that did not fit $30 30 Received payments on account from customers $990. The chart of accounts for the store includes the following: No. 101 Cash No. 112 Accounts Receivable, No. 120 Inventory, No. 201 Accounts Payable. No. 301 Owner's Capital, No. 401 Sales Revenue No. 412 Sales Returns and Allowancas and No 505 Cost of Goods Sold. Journalize the April transactions using a perpetual inventory system. (List all debit entries before credit entries. Credit account titles atically indented when amount is entered. Do not indent manually Recond journal entries in the order presented in the problem If no entry is required select "No Entry for the account titles and enter O for the amounts) are Date Account Titles and Explanation Debit Credit Date Accounk Title and Expiation Dubit Credit