At the beginning of the current season on April 1, the ledger of Sandhill Pro Shop showed Cash $2,980; Inventory $3,500; and Common Stock $6,480. The following transactions were completed during April 2022.

Apr. 5		Purchased golf bags, clubs, and balls on account from Arnie Co. $2,200, terms 2/10, n/60.
7		Paid freight on Arnie purchase $80.
9		Received credit from Arnie Co. for merchandise returned $600.
10		Sold merchandise on account to members $1,360, terms n/30. The merchandise sold had a cost of $920.
12		Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $1,050, terms 2/10, n/30.
14		Paid Arnie Co. in full.
17		Received credit from Woods Sportswear for merchandise returned $50.
20		Made sales on account to members $820, terms n/30. The cost of the merchandise sold was $550.
21		Paid Woods Sportswear in full.
27		Granted an allowance to members for clothing that did not fit properly $80.
30		Received payments on account from members $1,170.

Journalize the April transactions using a perpetual inventory system.