At the beginning of the current season on April $1,$ the ledger of Wildhorse Co$.$ Shop showed Cash $$1,800,$ Inventory $$2,400,$ and Common Stock $$4,200.$ The following transactions were completed during April $2022.$

Apr. $5$ Purchased golf discs, bags, and other inventory on account from Arnie Co$.$ $$1,100,$ FOB shipping point, terms $2/10,$ n$/60.$

$7$ Paid freight on the Arnie purchase $$50.$

$9$ Received credit from Arnie Co$.$ for merchandise returned $$200.$

$10$ Sold merchandise on account to members for $$860,$ terms $\frac{n}{30}.$ The merchandise sold had a cost of $$516.$

$12$ Purchased disc golf shirts and other accessories on account from Woods Sportswear $$620,$ terms $\frac{1}{10},\frac{n}{30}.$

$14$ Paid Arnie Co$.$ in full, less discount.

$17$ Received credit from Woods Sportswear for merchandise returned $$20.$

$20$ Made sales on account to members for $$690,$ terms $\frac{n}{30}.$ The cost of the merchandise sold was $$400.$

$21$ Paid Woods Sportswear in full, less discount.

$27$ Granted an allowance to members for clothing that did not fit $$40.$

$30$ Received payments on account from members $$870.$

The chart of accounts for the store includes the following: No$.101$ Cash, No$.112$ Accounts Receivable, No$.120$ Inventory, No$.201$

Accounts Payable, No$.311$ Common Stock, No$.401$ Sales Revenue, No$.412$ Sales Returns and Allowances, and No$.505$ Cost of Goods Sold. $($a$)$ Journalize the April transactions using a perpetual inventory system. $($ To record credit sales$),($ To record cost of merchandise sold.$)$