At the beginning of the current season on April 1, the ledger of Blossom Pro Shop showed Cash $3,240, Inventory $3,500, and Common Stock $6,740. The following transactions were completed during April 2025. Apr. 5 Purchased golf bags, clubs, and balls on account from Arnie C0.$1,800, terms 4/10,n/60. 7 Paid freight on Arnie purchase $80. 9 Received credit from Arnie Co. for merchandise returned $400. 10 Sold merchandise on account to members $1,320, terms n/30. The merchandise sold had a cost of $810. 12 Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $1,050, terms 1/10,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 $900, 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 $85. 30 Received payments on account from members $1,210. Inventory Common Stock Sales Revenue Sales Returns and Allowances Cost of Goods Sold