J. Li, a former professional tennis star, operates Lis Tennis Shop at the Yellow River Resort. Lis Tennis Shop is using a perpetual inventory system. At the beginning of 1 April, the ledger of Lis Tennis Shop showed Cash $2,900, Accounts Receivable $3,600, Merchandise Inventory $2,400, Accounts Payable $4,700 and Share Capital-Ordinary $4,200 The following transactions were completed during April. 4 April: Purchased racquets and balls from a new supplier, Wellman Co., $2000, FOB shipping point, terms 8/10, n/30. 6 April: Paid freight on purchase from Wellman Co. $60. At the beginning of 7 April: The balance of the Merchandise Inventory account was $ [A]. The balance of Cash account was $[B] The balance of the Accounts Payable account was $ [C]. 10 April: Received credit of $200 from Wellman Co. for a racquet that was returned. 14 April: Paid Wellman Co. in full. At the beginning of 15 April: The balance of the Merchandise Inventory account $ [D]. The balance of Cash account was $[E] The balance of the Accounts Payable account was $ [F]. 16 April: Half (50%) of the goods purchased from Wellman Co was sold for $1800 to ABC Ltd. ABC Ltd paid $1000, the remaining amount is on account. At the beginning of 17 April: The balance of the Merchandise Inventory account was $ [G]. The balance of Cash account was $[H] The balance of the Accounts Payable account was $ [I]. The balance of Accounts Receivable was $[J].