At the beginning of the current season on April $1,$ the ledger of Cullumber Pro Shop showed Cash $$2,840,$ Inventory $$3,500,$ and Common Stock $$6,340.$ The following transactions were completed during April $2025.$Apr. $5$ Purchased golf bags, clubs, and balls on account from Arnie Co$.$ $$1,500,$ terms $4/10,$ n$/60\mathrm{.}7$ Paid freight on Arnie purchase $$80\mathrm{.}9$ Received credit from Arnie Co$.$ for merchandise returned $$600\mathrm{.}10$ Sold merchandise on account to members $$1,470,$ terms n$/30.$ The merchandise sold had a cost of $$740\mathrm{.}12$ Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $$1,050,$ terms $2/10.$ n$/30\mathrm{.}14$Paid Arnie Co$.$ in full$\mathrm{.}17$Received credit from Woods Sportswear for merchandise returned $$50\mathrm{.}20$ Made sales on account to members $$900,$ terms n$/30.$ The cost of the merchandise sold was $$550\mathrm{.}21$ Paid Woods Sportswear in full$\mathrm{.}27$Granted an allowance to members for clothing that did not fit properly $$70\mathrm{.}30$Received payments on account from members $$1\mathrm{.}180.($b$)$

Using T$-$accounts, enter the beginning balances in the ledger accounts and post the April transactions. $($Post entries in the order of journal entries presented in the previous part. For accounts that have a zero balance, select $"4/30$ Bal." from drop down and enter $0$ for the amounts on the normal balance side.$)$

Accounts Receivable