At the beginnirg of the current tennis seison, on April 1, 2024, Sheffield Tennis Shop's inventory consisted of 50 tennis racquets at a cost of 557 each. Shetfield uses a perpetual irveritory system and the carnings approach The following trarsacticns occurred in Aprik Apr, 2 Purchased 160 additional racquets from Roberts inc, for $9,120, terms N30 4 Determined that five of the racquets purchased on April 2 were damaged and returned them to Poberts Inc Roberts inc: credited Sheffield's account. 5 Sold 45 racquets to Tennis Dome for $100 each, terms /30. 6 Tennis Dome returned 15 of the racquets after determining it had purchased more racquets than it needed. Sheffield gave Tennis Dome a credit on its account and retarned the racquets to inventory. 10 Sold 40 racquets at $100 each to cash customers. 12 Tenof these racpuets were returned for cash. The custoners claimed they never play tennis and had no idea how they had been talked into purchasing the racquets. Refunded cash to these customers and returned the raciuets to imventory? 17 An additional 10 of the racquets sold cn April 10 were returned because the ncquets were damaged. The customers were refunded cash and the racquets were sent to a local recycler. 25 Sold 60 racquets to the Summer Club for $100 each, terris n/30. 29 Summer Club returned 25 of the racquets after the tennis pro had examined them and determined that these racque ts were of inferior quality. Sheffield gave Sumrner Club a credit and decided to return the ncoquets to inventory with plans to sell them for the reduced price of $75 exch. Record the transactions for the monith of April for Sheffield. (Credit occeunt bities are automatically indented when the dmount is entered, Do not indent manuali, If no entry is requibed, select "No Entry" for the occount bller and enter Ofor the ancunts. Rationd journal entries in the order presented in the problem. Lht all debit entries before oredit entries)