Awesome Sounds is a wholesale business that sells musical instruments. Transactions involving sales and cash receipts for the firm during April 2019 follow, along with the general ledger accounts used to record these transactions 0 GENERAL LEDGER ACCOUNTS 101 Cash 109 Notes Receivable 111 Accounts Receivable $ 17.400 Dr. 22,000 Dr. 401 451 452 Sales Sales Returns and Allowances Sales Discounts DATE April 1 TRANSACTIONS Sold merchandise for $4,900 to Soprano Music Center, issued invoice 9312 with terms of 2/10, n/30. 3 Received a check for $1,960 from Music Supply Store in payment of Invoice 6718 of March 25 ($2,000), less a cash discount ($40) 5 Sold merchandise for $1,825 in cash to a new customer who has not yet established credit. 8 Sold merchandise for $5,500 to Music Warehouse; issued Invoice 9313 with terms of 2/10, n/30. 10 Soprano Music Center sent a check for $4,802 in payment of Invoice 9312 of April 1 ($4,900), less a cash discount ed a return of damaged merchandise from Music Warehouse; issued Credit Memorandum 105 for $900, the ($98). original sale was made on Invoice 9313 of April 8. 19 Sold merchandise for $11,500 to Eagleton Music Center, issued Invoice 9314 with terms of 2/10, n/30 23 Collected $3,225 from Sounds From Yesterday for Invoice 6725 of March 25 26 Accepted a two-month promissory note for $6,500 from Country Music Store in settlement of its overdue account the note has an interest rate of 12 percent. 28 Received a check for $11,270 from Eagleton Music Center in payment of Invoice 9314, dated April 19 ($11,500) less a cash discount ($230) 30 Sold merchandise for $10,800 to Contemporary Sounds, Inc,; issued Invoice 9315 with terms of 2/10, n/30