At the beginning of the current season on April 1, the ledger of Pharoah Pro Shop showed Cash $3,025; Inventory $4,025; and Common Stock $7,050. The following transactions occurred during April 2022. Apr. 5 Purchased golf bags, clubs, and balls on account from Arnie Co. $1,575, terms 4/10, n/60. 7 Paid freight on Arnie Co. purchases $84. 9 Received credit from Arnie Co. for merchandise returned $275. 10 12 12 Sold merchandise on account to members $1,407, terms n/30. Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $872, terms 2/10, n/30. Paid Arnie Co. in full. 14 17 Received credit from Woods Sportswear for merchandise returned $72. 20 Made sales on account to members $851, terms n/30. 21 Paid Woods Sportswear in full. 27 Granted credit to members for clothing that did not fit properly $84. 30 Received payments on account from members $1.281.