At the beginning of the current season on April 1. the records of Grouper Pro Shop showed Cash $3,360, Inventory $3.500, and Common Stock 56.860. The following transactions occurred during April 2017 Apr.5 Purchased golf bags clubs and balls on account from Amie Co. $1.500 9 Received credit from Arnie Co.for merchandise returned $700. 10 Sold merchandise on account to members $1,420. The merchandise sold had a cost of $770. 12 Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $1,000 14 Paid Arnie Co. in full 17 Received credit from Woods Sportswear for merchandise returned $60, 20 Made sales on account to members $820. The cost of merchandise sold was $550. 21 Paid Woods Sportswear in full 30 Received payments on account from members $1370 Prepare a tabular Summary that includes the following accounts: Cash Accounts Receivable. Inventory Accounts Payable, Common Stock Sales Revenue Sales Returns and Allowances, and cost of Goods Sold Enter the beginning balances in the summary Liabilities Stockholders' Equity Cash + Accts. Rec. Inv. Accts. Pay + Common Stock