At the beginning of the current season on April $1,$ the ledger of Blue's Discorama showed Cash $$1,800,$ Inventory $$2,300,$ and Owner's Capital $$4,100.$ The following transactions were completed during April $2022.$

Apr. $5$

Purchased golf discs, bags, and other inventory on account from Mumford Co$.$ $$1,050,$ FOB shipping point, terms $2/10,$ n$/60.$

Paid freight on the Mumford purchase $$50.$

$9$ Received credit from Mumford Co$.$ for merchandise returned $$200.$

$10$ Sold merchandise on account for $$800,$ terms n$/30.$ The merchandise sold had a cost of $$480.$

$12$ Purchased disc golf shirts and other accessories on account from Saucer Sportswear $$650,$ terms $1/10,$ n$/30.$

$14$ Paid Mumford Co$.$ in full, less discount.

$17$

Received credit from Saucer Sportswear for merchandise returned $$50.$

$20$ Made sales on account for $$540$; terms n$/30.$ The cost of the merchandise sold was $$300.$

$21$

Paid Saucer Sportswear in full, less discount.

$27$ Granted an allowance to customers for clothing that did not fit $$30.$

$30$

Received payments on account from customers $$930.$