During April, Bloom Garden Supply Company experienced the following business events. The company uses the perpetual inventory system.

1) April 4 Purchased $10,000 of merchandise on account, terms 1/10, n/30, FOB shipping point. 2) April 5 Paid shipping cost of $1,100 on the April 4 purchase. 3) April 6 Returned $1,200 of the merchandise purchased on April 4. 4) April 7 Sold merchandise for $5,800 on account, terms 2/10, n/30, FOB Destination. 5) April 7 Paid the shipping cost of $350 on the previous sale. 6) April 10 Recorded the discount and paid the amount due from the purchase of merchandise on April 4. 7) April 28 Sold merchandise for $7,200 cash.

Required: a) Record the events in general journal format. b) Bloom's beginning inventory balance for April was $35,000. A physical count of inventory on April 30 revealed $33,600 of merchandise on hand. Calculate Bloom's cost of goods available for sale and cost of goods sold for April.