At the beginning of the current season on April 1, the ledger of Ivanhoe Pro Shop showed Cash $3,050, Inventory $3,500, and Common Stock $6,550. The following transactions were completed during April 2025. Apr. 5 7 Purchased golf bags, clubs, and balls on account from Arnie Co. $1,500, terms 2/10, n/60. Paid freight on Arnie purchase $80. 9 Received credit from Arnie Co. for merchandise returned $400. 10 10 12 14 Sold merchandise on account to members $1,210, terms n/30. The merchandise sold had a cost of $900. Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $770, terms 2/10, n/30. Paid Arnie Co. in full. 17 Received credit from Woods Sportswear for merchandise returned $70. 20 Made sales on account to members $970, terms n/30. The cost of the merchandise sold was $550. 21 Paid Woods Sportswear in full. 27 Granted an allowance to members for clothing that did not fit properly $85. 30 Received payments on account from members $1,320. Journalize the April transactions using a perpetual inventory system. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries.) Date Account Titles and Explanation Apr. 5: Inventory Accounts Payable Apr. 71 Inventory Cash Debit 1500 80 Apr. 9 Accounts Payable 400 Inventory Apr. 10 Accounts Receivable Sales Revenue (To record credit sale) Apr. 10: Cost of Goods Sold Inventory 1210 900 Credit 1500 80 400 1210 900 Apr. 12 (To record cost of goods sold) Inventory Accounts Payable Apr. 14: Accounts Payable Inventory Cash Apr. 17: Accounts Payable Inventory Apr. 20 Accounts Receivable Apr. 20 Sales Revenue (To record credit sale) Cost of Goods Sold Inventory (To record cost of goods sold) 770 770 Apr. 21: (To record cost of goods sold) Accounts Payable Apr. 27 Inventory Cash Sales Returns and Allowances Accounts Receivable Apr. 30 Cash Accounts Receivable