During April $2024,$ Marigold Company incurred the following transactions. This is Marigold's first period of operations, and they plan to use the periodic method of accounting for inventory. Marigold reports under' ASPE.

Apr. $1$ Purchased a new automobile for $$34,200$; the automobile was paid for with a two$-$year $4\%$ note payable. Interest is due monthly on the $1$st day of each month and the principal is due as follows: $50\%$ due in $1$ year, the remainder due in $2$ years.

$5$ Sold merchandise to Customer A on account for $$72,000$ plus $13\%$ HST; terms $\frac{n}{30}.$

$6$ Customer A returns one$-$half of the merchandise purchased on April $5$ and receives a credit on account.

$13$ Customer A paid their account in full.

$25$ Sold merchandise to Customer B for $$99,900$ plus $13\%$ HST; terms $\frac{n}{30}.$

$28$ Received $$20,400$ from Customer $C$ for services to be provided in May.

$30$ Recorded any adjusting entries required related to April transactions.

In addition to liabilities arising from the above transactions, Marigold's Accounts Payable balance at April $30,2024,$ is $$62,000.$

Record the above transactions. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries. Round answers to $0$ decimal places, e$.5.5,275.$ Record journal entries in the order presented in the problem.$)$