At the beginning of the current season on April 1, the ledger of Granite Hills Pro Shop showed Cash $3,015; Inventory $4,015; and Common Stock $7,030. The following transactions occurred during April 2017.

Apr. 5		Purchased golf bags, clubs, and balls on account from Arnie Co. $1,545, terms 4/10, n/60.
7		Paid freight on Arnie Co. purchases $82.
9		Received credit from Arnie Co. for merchandise returned $245.
10		Sold merchandise on account to members $1,380, terms n/30.
12		Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $855, terms 1/10, n/30.
14		Paid Arnie Co. in full.
17		Received credit from Woods Sportswear for merchandise returned $55.
20		Made sales on account to members $834, terms n/30.
21		Paid Woods Sportswear in full.
27		Granted credit to members for clothing that did not fit properly $82.
30		Received payments on account from members $1,257.

please journalize april transaction using periodic inventory system, make t accounts, prepare a trial balance on april 30, prepare income statement assuming inventory on hand april 30 is 4391