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 2022. Apr. 5 Purchased golf bags, clubs, and balls on account from Crane Co. $2,400. 9 Received credit from Crane Co. for merchandise returned $200. 10 12 Sold merchandise on account to members $1,450. The merchandise sold had a cost of $800. Purchased golf shoes, sweaters, and other accessories on account from Cullumber Sportswear $960. 14 Paid Crane Co. in full. 17 Received credit from Cullumber Sportswear for merchandise returned $60. 20 21 30 30 Made sales on account to members $850. The cost of merchandise sold was $550. Paid Cullumber Sportswear in full. Received payments on account from members $1,350. (a) & (b) Enter the beginning balances in the summary and record the April transactions using a perpetual inventory system. Include margin explanations for the changes in revenues and expenses. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Assets L