Heffner, a former professional tennis star, operates Heffners Tennis shop at the Miller lake resort. The following transactions were completed during April: Apr 4: Purchased racquets and balls from Wellman company on account $840, FOB shipping point terms 2/10,n30. Apr 6: Paid freight on purchase from Wellman company $40. Apr 8: Sold merchandise to members on account $1150, terms n30. The merchandise sold had a cost of $790. Apr 10: Received credit of $40 from Wellman co. for a racquet that has returned. Apr 11: Purchases tennis shoes from Venus sports for cash $420. Apr 13: Paid Wellman Co. in full. Apr 15: Received cash refund of $50 from Venus sports for damaged merchandise that was returned. Apr 17: Sold tennis shirts and shorts from Serenas sportswear for cash $6400. The tennis shirts and shorts sold had a cost of $5120. Apr 21: Made refunds to cash customers for defective merchandise $90. The returned merchandise had a cost of $30. Apr 29: Received payment from APRIL 8 SALES Journalize the transactions using a perpetual inventory system. (10)