Curain Distributing Company completed these merehandising transactions in the month of April. At the beginning of April, the ledger of Currain showed Cash of $9,000 and Common Stock of $9,000. Apr. 2. Purchased merchandise on account from Luebke Supply Co. \$8, 700, terms 2/10, n/30. 4 Sold merchandise on account S6,000, terms 2/10,n/30. The cost of the merchandise sold was $3,700. 5 Paid $200 freight on April 4 sale. o Receiled credit from l uebke Supply Co. for merchandise returned $400. 11 Paid Lwebke Supply Co. in full. less discount. 13 Rcccived collections in full, less discounts, from customers billed on April 4. 14 Purchased merchandise for cash $4,700. 16 Received refund from supplier for returned merchandise on cash purchase of April 14, \$500. 18 Purchased merchandise from Cascade Distributors $5,500, terms 2/10,n/30. 20 Paid treight on April 18 purchase $180. 23 Sold merchandise for cash $8,300. The cost of the merchandise sold was $5,580. 26 Punchascd merchandise for cash $2,300. 27 Paid Cascade Distributors in full, less discount. 20 Made refunds to cash customers for returned merchandise $180. The returned merchandise had a cost of 5120 30 Sold merchandise on account $3,980, terms n30. The cost of the merchandise sold was $2,500. Required: a) Prepare Cash flow statement (12 points) b) Journalize the transactions using (8 points)