At the beginning of the current season on April 1, the records of Swifty Pro Shop showed Cash $3,100, Inventory $3,500, and Common Stock $6,600. The following transactions occurred during April 2027. Apr. 5 Purchased golf bags, clubs, and balls on account from Sunland Co. $2,600. 9 Received credit from Sunland Co. for merchandise returned $700. 10 Sold merchandise on account to members $1,470. The merchandise sold had a cost of $840. 12 Purchased golf shoes, sweaters, and other accessories on account from Carla Vista Sportswear $950. 14 Paid Sunland Co. in full. 17 Received credit from Carla Vista Sportswear for merchandise returned $50. 20 Made sales on account to members $820. The cost of merchandise sold was $550. 21 Paid Carla Vista Sportswear in full. 30 Received payments on account from members $1,180. Enter the beginning balances in the summary and record the April transactions using a perpetual inventory system. Include margin explanations for the changes in revenues and expenses. - Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses. - Increases in expenses require a negative sign or parentheses. - Reductions in revenues require a negative sign or parentheses