At the beginning of the current season on April 1, the ledger of Sunland Pro Shop showed Cash $3,100; Inventory $3,500; and Common Stock $6,600. The following transactions were completed during April 2022. Apr. 5 Purchased golf bags, clubs, and balls on account from Arnie Co. $2,600, terms 3/10, n/60. 7 Paid freight on Arnie purchase $80. 9 Received credit from Arnie Co. for merchandise returned $700. 10 Sold merchandise on account to members $1,470, terms n/30. The merchandise sold had a cost of $840. 12 Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $950, terms 2/10, n/30. 14 Paid Arnie Co. in full. 17 Received credit from Woods Sportswear for merchandise returned $50. 20 Made sales on account to members $820, 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 $70. 30 Received payments on account from members $1,180.

A) Journalize the April transactions using a perpetual inventory system. (If no entry is required, select "No Entry" for the account titles and enter 0 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.)

B) Using T-accounts, enter the beginning balances in the ledger accounts and post the April transactions. (Post entries in the order of journal entries posted in part a. For accounts that have a zero balance select "4/30 Bal." from the list and enter 0 for the amount.)

C) Prepare a trial balance on April 30, 2022. (Do not list those accounts that have zero ending balance.)

D) Prepare an income statement through gross profit for the month of April 2022.