At the beginning of the current season on April 1, the ledger of Bridgeport's Discorama showed Cash $2,000, Inventory $2,600, and Owner's Capital $4,600. The following transactions were completed during April 2022. Apr. 5 7 9 10 12 14 17 20 21 27 30 Purchased golf discs, bags, and other inventory on account from Mumford Co. $1,100, FOB shipping point, terms 2/10, n/60. Paid freight on the Mumford purchase $60. Received credit from Mumford Co. for merchandise returned $200. Sold merchandise on account for $940, terms n/30. The merchandise sold had a cost of $564. Purchased disc golf shirts and other accessories on account from Saucer Sportswear $650, terms 1/10, n/30. Paid Mumford Co. in full, less discount. Received credit from Saucer Sportswear for merchandise returned $50. Made sales on account for $540, terms n/30. The cost of the merchandise sold was $400. Paid Saucer Sportswear in full, less discount. Granted an allowance to customers for clothing that did not fit $40. Received payments on account from customers $970.

J1 J1 Trial Balance Debit $ Totals Credit $ Accounts Payable 0 Inventory Accounts Receivable Sales Revenue (To record credit sale.) Cost of Goods Sold Inventory At the beginning of the current season on April 1, the ledger of Bridgeport's Discorama showed Cash $2,000, Inventory $2,600, and Owner's Capital \$4,600. The following transactions were completed during April 2022. Apr.5 Purchased golf discs, bags, and other inventory on account from Mumford Co. $1,100, FOB shipping point, terms 2/10, n/60. 7 Paid freight on the Mumford purchase $60. 9 Received credit from Mumford Co. for merchandise returned $200. 10 Sold merchandise on account for $940, terms n/30. The merchandise sold had a cost of $564. 12 Purchased disc golf shirts and other accessories on account from Saucer Sportswear $650, terms 1/10,n/30. 14 Paid Mumford Co. in full, less discount. 17 Received credit from Saucer Sportswear for merchandise returned $50. 20 Made sales on account for $540, terms n/30. The cost of the merchandise sold was $400. 21 Paid Saucer Sportswear in full, less discount. 27 Granted an allowance to customers for clothing that did not fit $40. 30 Received payments on account from customers $970. Accounts Payable Inventory Cash pr. 272 Sales Returns and Allowances Accounts Receivable pr. 30 Cash Accounts Recelvable Enter the beginning balances in the ledger accounts and post the April transactions. (Post entries in the order of journal entries presented in the previous part.)