J. Li, a former professional tennis star, operates Lis Tennis Shop at the Yellow River Resort.

Lis Tennis Shop using a perpetual inventory system

At the beginning of the current season, the ledger of Lis Tennis Shop showed Cash $2,700,

Accounts Receivable $3,000, Merchandise Inventory $2,100,

Accounts Payable $3,800 and Share Capital-Ordinary $4,000

The following transactions were completed during April.

April 4 Purchased racquets and balls from a new supplier,Wellman Co., $2000, FOB shipping point, terms 4/10, n/30.

April 6 Paid freight on purchase from Wellman Co. $80.

**do not input comma ",", dollar sign "$" for numerical figures, for five thousand dollars, just input 5000, otherwise, no marks will be awarded!

At the beginning of April 7:

The balance of the Merchandise Inventory account $ [A].

The balance of Cash account is $[B]

The balance of the Accounts Payable account $ [C].

April 10 Received credit of $100 from Wellman Co. for a racquet that was returned .

April 14 Paid Wellman Co. in full.

At the beginning of April 15:

The balance of the Merchandise Inventory account $ [D].

The balance of Cash account is $[E]

The balance of the Accounts Payable account $ [F].

April 16 Half of the goods purchased from Wellman Co was sold for cash $2800.

At the beginning of April 17:

The balance of the Merchandise Inventory account $ [G].

The balance of Cash account is $[H]