At the beginning of the current season on April 1, the ledger of Pina's Discorama showed Cash $1,900, Inventory $2,300, and Owner's Capital $4.200. The following transactions were completed during April 2022. Apr. 5 Purchased golf dises, bags, and other inventory on account from Mumford Co. $1,150, FOB shipping point, terms 2/10, n60 7. Paid freight on the Mumford purchase $40. 9 Received credit from Mumford Co, for merchandise returned $200. 10 Sold merchandise on account for $960, terms n/30. The merchandise sold had a cost of $576. 12 Purchased disc golf shirts and other accessories on account from Saucer Sportswear $550, terms 1/10, n/30. 14 Paid Mumford Co, in full, less discount. 17 Received credit from Saucer Sportswear for merchandise returned $50. 20 Made sales on account for $700, terms n330. The cost of the merchandise sold was $300. 21 Paid Saucer Sportswear in full, less discount. 27. Granted an allowance to customers for elothing that did not fit $30. 30 Received payments on account from customers $980. 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. 301 Owner's Capital, No. 401 Sales Revenue, No. 412 Sales Returns and Allowances, and No. 505 Cost of Goods sold. Imventory 576 (To record cost of merchandise sold.) Apr. 12= Imventory Accounts Payable Apr, 14 Accounts Payable Cash Inventory Apr 17 Accounts Payable Inventory Apr. 20 Apr. 20 Accounts Receivable Sales Revenue (To record credit sale.) Ape. 20 Cost of Goods Sold Imyentory 700 300 PINA'S DISCORAMA Trial Balance April 30, 2022 Sales Revenue Debit Credit Sales Returns and Allowances 30 Cost of Goods Sold 876 Inventory Accounts Receivable 650 $ 1,660 Cost of Goods Sold Accounts Reccivable Cash Totals