At the beginning of the current season on April 1, the records of Ayayai Pro Shop showed Cash $2,950, Inventory $3,500, and Common Stock $6,450. The following transactions occurred during April 2017. Apr. 5 9 10 12 14 Purchased golf bags, clubs, and balls on account from Arnie Co. $2,500. Received credit from Arnie Co. for merchandise returned $700. Sold merchandise on account to members $1,340. The merchandise sold had a cost of $920. Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $1,050. Paid Arnie Co. in full. Received credit from Woods Sportswear for merchandise returned $50. Made sales on account to members $910. The cost of merchandise sold was $550. Paid Woods Sportswear in full. Received payments on account from members $1,400. 17 20 21 30 Prepare a tabular summary that includes the following accounts: Cash, Accounts Receivable, Inventory, Accounts Payable, Common Stock, Sales Revenue, Sales Returns and Allowances, and Cost of Goods Sold. Enter the beginning balances in the summary. Assets Liabilities + Stockholders' Equity Retained Earnings + Common Stock + Rev. Exp. Cash + Accts. Rec. + Inv. Accts. Pay. Bal. Apr. 1 $ A $