At the beginning of the current season on April 1, the ledger of Cullumber Pro Shop showed Cash $2,840; Inventory $3,500; and Common Stock $6,340. The following transactions were completed during April 2022. Apr.5 7 9 10 12 14 Purchased golf bags, clubs, and balls on account from Arnie Co. $1,500, terms 4/10, 1/60. Paid freight on Arnie purchase $80. Received credit from Arnie Co. for merchandise returned $600. Sold merchandise on account to members $1,470, terms n/30. The merchandise sold had a cost of $740. Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $1,050, terms 2/10, n/30. Paid Arnie Co. in full. Received credit from Woods Sportswear for merchandise returned $50. Made sales on account to members $900, terms n/30. The cost of the merchandise sold was $550. Paid Woods Sportswear in full. Granted an allowance to members for clothing that did not fit properly $70. Received payments on account from members $1,180. 17 20 21 27 30 (a) Journalize the April transactions using a perpetual inventory system. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)