At the beginning of the current season on April 1, the ledger of Crane Pro Shop showed Cash $2,910; Inventory $3,500; and Common Stock $6,410. The following transactions were completed during April 2022. Apr. 5 Purchased golf bags, clubs, and balls on account from Arnie Co. $1,900, terms 3/10, n/60. Paid freight on Arnie purchase $80. 7 9 10 Received credit from Arnie Co. for merchandise returned $500. Sold merchandise on account to members $1,200, terms n/30. The merchandise sold had a cost of $820. Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $1,070, terms 1/10, n/30. 12 14 Paid Arnie Co. in full. 17 Received credit from Woods Sportswear for merchandise returned $70. 20 Made sales on account to members $970, terms n/30. The cost of the merchandise sold was $550. Paid Woods Sportswear in full. 21 27 Granted an allowance to members for clothing that did not fit properly $75. 30 Received payments on account from members $1,150. Journalize the April transactions using a perpetual inventory system. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Apr. 54 Inventory 1,900 Accounts Payable 1,900 Apr. 7 Inventory 80 Shipping 80 Apr. 9 Accounts Payable 500 Inventory 500 Apr. 104 Accounts Receivable 1,200 Sales Revenue 1,200 (To record credit sale) Cost of Goods Sold 820 Inventory 820 (To record cost of goods sold) Apr. 124 Inventory 1,070 Accounts Payable 1,070 Apr. 14 Accounts Payable 1,400 Inventory 42 ca 1,358 Apr. 17 Accounts Payable 70 Inventory 70 Apr. 204 Accounts Receivable 970 Sales Revenue 970 (c) Prepare a trial balance on April 30, 2022. (Do not list those accounts that have zero ending balance.) CRANE PRO SHOP Trial Balance Debit Credit $ $ $ eTextbook and Media List of Accounts Save for Later Attempts: 0 of 3 used Submit Answer Common Stock Sales Revenue Sales Returns and Allowances + Cost of Goods Sold