Bramble Hagen, a former disc golf star, operates Brambles Discorama. At the beginning of the current season on April 1, the ledger of Brambles Discorama showed Cash $2,000, Inventory $2,400, and Owners Capital $4,400. The following transactions were completed during April.

Apr. 5		Purchased golf discs, bags, and other inventory on account from Mumford Co. $1,050, FOB shipping point, terms 2/10, n/60.
7		Paid freight on the Mumford Co. purchase $50.
9		Received credit from Mumford Co. for merchandise returned $200.
12		Purchased disc golf shirts and other accessories on account from Saucer Sportswear $580, terms 1/10, n/30.
14		Paid Mumford Co. in full, less discount.
17		Received credit from Saucer Sportswear for merchandise returned $80.
21		Paid Saucer Sportswear in full, less discount.

Journalize the April transactions using a perpetual inventory system.