At the beginning of the current season on April 1, the records of Pronghorn Pro Shop showed Cash $3,050, Inventory $3,500, and Common Stock \$6,550. The following transactions occurred during Aprit 2022. Apr. 5 Purchased golf bags, clubs, and balls on account from Ivanhoe Co. $1,500. 9 Received credit from Ivanhoe Co, for merchandise returned $400. 10 Sold merchandise on account to memders $1,210. The merchandise sold had a cost of $900. 12. Purchased golf shoes, sweaters, and other accessories on account from Oriole Sportswear $770. 14 Paid lvanhoe Co. in full. 17 Received credit from Oriole Sportswear for merchandise returned $70. 20 Made sales on account to members $970. The cost of merchandise sold was $550. 21 Paid Oriole Sportswear in full. 30 Received payments on account from members $1,320. (a) 8(b) Enter the beginning balances in the summary and record the Aprii transactions using a perpetual inventory system, incolude margin explanations for the changes in revenues and expenses. (Enter negative omounts uiling either a necotive sim orrcealira ate number es. -45 or parentheseses. (45) greellu the maber es 45 ar porelheirs 6 s (45)