J K L M N General Journal Date Particulars Debit Credit April 5 7 9 10 B C D E F G H 1 #3 Joanie Kane, a former professional golfer, operates Kane's Pro Shop at Crowbush Golf Course. 2 Record the following transactions in the General Journal provided using the periodic method 3 of inventory 4 April 5 5 Purchased golf bags, clubs and balls on account from Balata Co. for $1,600, FOB shipping point, terms 6 2/10, n/30. 7 8 7 Paid freight on Balata Co. purchases, $80. 9 10 9 Received credit from Balata Co. for merchandise returned, $100. 11 12 10 Sold merchandise on account to J. Smith, $900, terms 2/10, n/30. 13 14 12 Purchased golf shoes, sweaters, and other accessories on account from Arrow Sportswear, $660, n/30. 15 16 14 Paid Balata Co. the amount owing minus the discount. 17 18 17 Received $60 credit from Arrow Sportswear for merchandise returned. 19 20 18 Received payment from J. Smith less the discount. 21 22 20 Made sales on account to members, $700, terms n/30 23 24 21 Paid Arrow Sportswear in full. 25 26 27 Granted credit to members for clothing that did not fit, $30. 27 12 14 17 18 21 Paid Arrow Sportswear in full. 24 25 26 27 28 27 Granted credit to members for clothing that did not fit, $30. 18 30 Made cash sales of $600. 29 30 20 (26) 31 32 33 21 34 27 35 36 37 38 39 40 41 30