At the beginning of the current season on April 1, the records of Bridgeport Pro Shop showed Cash $3,280, Inventory $3,500, and Common Stock $6,780. The following transactions occurred during April 2022. Apr. 5 9 10 12 14 17 20 21 30 Purchased golf bags, clubs, and balls on account from Crane Co. $2,000. Received credit from Crane Co. for merchandise returned $200. Sold merchandise on account to members $1,220. The merchandise sold had a cost of $770. Purchased golf shoes, sweaters, and other accessories on account from Cullumber Sportswear $760. Paid Crane Co. in full. Received credit from Cullumber Sportswear for merchandise returned $60. Made sales on account to members $810. The cost of merchandise sold was $550. Paid Cullumber Sportswear in full. Received payments on account from members $1,250.

At the beginning of the current season on April 1, the records of Bridgeport Pro Shop showed Cash $3,280, Inventory $3,500, and Common Stock $6,780, The following transactions occurred during April 2022 . Apr. 5 Purchased golf bogs, clubs, and balls on account from Crane Co,$2,000. 9 Received credit from Crane Co. for merchandise returned $200. 10 Sold merchandise on account to members $1,220. The merchandise sold had a cost of $770, 12. Purchased goll shoes, sweaters, and other accessories on account from Cullumber $ portswear $760. 14 Paid Crane Co. in full. 17 Received credit from Cullumber Sportswear for merchandise returned $60. 20 Made sales on account to members $810. The cost of merchandise sold was $550. 21 Paid Cullumber Sportswear in full. 30 Received payments on account from members $1,250. Enter the beginning balances in the summary and record the April transactions using a perpetual irwentory system include margin explanations for the changes in revenues and expenses. (Enter negutive amounts using either a nesative sign preceding the number es. -45 or porentheses es. (45))