At the beginning of the current season on April 1, the ledger ofPharoahPro Shop showed Cash $2,620; Inventory $3,500; and Common Stock $6,120. The following transactions were completed during April 2022.

Apr. 5 Purchased golf bags, clubs, and balls on account from Arnie Co. $2,200, terms3/10, n/60.

7 Paid freight on Arnie purchase $80.

9 Received credit from Arnie Co. for merchandise returned $400.

10 Sold merchandise on account to members $1,480, terms n/30. The merchandise sold had a cost of $820.

12 Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $840, terms2/10, n/30.

14 Paid Arnie Co. in full.

17 Received credit from Woods Sportswear for merchandise returned $40.

20 Made sales on account to members $840, terms n/30. The cost of the merchandise sold was $550.

21 Paid Woods Sportswear in full.

27 Granted an allowance to members for clothing that did not fit properly $75.

30 Received payments on account from members $1,260.

Journalize the April transactions using a perpetual inventory system.