At the beginning of the current season on April 1, the records of Whispering Winds Pro Shop showed Cash $3,070, Inventory $3,500, and Common Stock $6,570. The following transactions occurred during April 2022. Apr. 5 Purchased golf bags, clubs, and balls on account from Carla Vista Co. $1,800. 9 Received credit from Carla Vista Co. for merchandise returned $400. 10 Sold merchandise on account to members $1,230. The merchandise sold had a cost of $750. 12 Purchased golf shoes, sweaters, and other accessories on account from Sandhill Sportswear $1,070. 14 Paid Carla Vista Co. in full. 17 Received credit from Sandhill Sportswear for merchandise returned $70. 20 20 21 Made sales on account to members $890. The cost of merchandise sold was $550. Paid Sandhill Sportswear in full. 30 Received payments on account from members $1,270.