At the beginning of the current season on April 1, the records of Bridgeport Pro Shop showed Cash $3.000. Inventory $3,500, and Common Stock $6.500. The following transactions occurred during April 2022 Apr. 5 Purchased golf bags, clubs, and balls on account from Ivanhoe Co. $2.200. 9 Received credit from Ivanhoe Co. for merchandise returned $600 10 Sold merchandise on account to members $1.480. The merchandise sold had a cost of $880 12 Purchased golf shoes, sweaters, and other accessories on account from Oriole Sportswear $980 14 Paid Ivanhoe Co in full 17 Received credit from Oriole Sportswear for merchandise returned $80 20 Made sales on account to members $830. The cost of merchandise sold was $550 21 Paid Oriole Sportswear in full 30 Received payments on account from members $1,150 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 eg-45 or parentheses eg (45)) Assets Cash Accts Rec Inv Apr $ 3000 3500 9 10 12 14 17 1600 1400 2200 600 580 Liabilities Accts Pay Common Stock 1150 1500 2200 500 I is 88 Accts. Pay Common Stock Rev Exp