Journalize the transactions using perpetual and periodic inventory system

Antonio Miranda, a former professional golf star, operates Antonio's Pro Shop at Bay Golf Course. At the beginning of the current season on April 1, the ledger of Antonio's Pro Shop showed Cash of 5,000, Inventory of 7,000, and A. Miranda Capital 12,000. The following Transactions were completed during April. April 05 Purchased Golf bags, clubs and balls on account from Ellis Ltd. 3,600 FOB Shipping Point terms 2/10, n/60 April 07 Paid Freight on Ellis purchase 160 April 09 Received credit from Ellis Lid. For Inventory returned 200 April 10 Sold inventory on account to members 2400 terms n/30. The inventory sold had a cost of 1,620. April 12 Purchased gold shoes, clothing and other accessories on account from Penguin Sportswear 1,320 terms 1/10 n/30 April 14 Paid Ellis Ltd in full April 17 Received credit from Penguin sportswear for inventory returned 120 April 20 Made sales on account to members 1400 terms n/30. The cost of inventory sold was 980 April 21 Paid Penguin Sportwear in full April 27 Granted an allowance to members for clothing that did not fit properly 80 April 30 Received payments on account from members 2,000 The chart of accounts for the pro shop includes the following 101 Cash 415 Sales Discounts 112 Accounts Receivable 505 Cost of Sales 120 Inventory 508 Purchase Discounts 126 Supplies $10 Freight In 201 Accounts Payable 515 Purchase Returns and Allowances 301 A Miranda Capital 401 Sales 412 Sales Return and Allowances