Cheyenne Hagen, a former disc golf star, operates Cheyennes Discorama. At the beginning of the current season on April 1, the ledger of Cheyennes Discorama showed Cash $1,900, Inventory $2,600, and Owners Capital $4,500. The following transactions were completed during April.

Apr. 5		Purchased golf discs, bags, and other inventory on account from Mumford Co. $1,100, FOB shipping point, terms 2/10, n/60.
7		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 $660, terms 1/10, n/30.
14		Paid Mumford Co. in full, less discount.
17		Received credit from Saucer Sportswear for merchandise returned $60.
20		Made sales on account for $690, terms n/30. The cost of the merchandise sold was $350.
21		Paid Saucer Sportswear in full, less discount.
27		Granted an allowance to customers for clothing that was flawed $20.
30		Received payments on account from customers $830.

The chart of accounts for the store includes the following: No. 101 Cash, No. 112 Accounts Receivable, No. 120 Inventory, No. 201 Accounts Payable, No. 301 Owners Capital, No. 401 Sales Revenue, No. 412 Sales Returns and Allowances, and No. 505 Cost of Goods Sold.

Journalize the April transactions using a perpetual inventory system. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

Enter the beginning balances in the ledger accounts and post the April transactions. (Post entries in the order of journal entries presented in the previous part.)

Prepare a trial balance on April 30, 2020. (Do not list those accounts that have zero ending balance.)