At the beginning of the current season on April $1,$ the ledger of Monty'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 $\frac{2}{10},\frac{n}{60}.$

$7$ Paid freight on the Mumford purchase $$50.$

$9$ Received credit from Mumford Co$.$ for merchandise returned $$200.$

$10$ Sold merchandise on account for $$810,$ terms $\frac{n}{30}.$ The merchandise sold had a cost of $$486.$

$12$ Purchased disc golf shirts and other accessories on account from Saucer Sportswear $$650,$ terms $\frac{1}{10},\frac{n}{30}.$

$14$ Paid Mumford Co$.$ in full, less discount.

$17$ Received credit from Saucer Sportswear for merchandise returned $$50.$

$20$ Made sales on account for $$700,$ terms $\frac{n}{30}.$ The cost of the merchandise sold was $$300.$

$21$ 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 $$840.$

The chart of accounts for the store includes the following: No$.101$ Cash, No$.112$ Accounts Receivable, No$.120$ Inventory, No$.201$ Accounts Payable, No$.301$ Owner's Capital, No$.401$ Sales Revenue, No$.412$ Sales Returns and Allowances, and No$.505$ Cost of Goods Sold.

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.$)$