lanish Supplies completed the transactions listed below during April 2023. All sales are on terms 2/10, n/30. Apri1. 2 Sold merchandise to Tim Bennett for $35,000 on credit; invoice \#306 (cost $22,750). 3 Cash sales for the day totalled $15,609; invoices 4397 to \#310 (cost $9,759). 4 Purchased $48,000 of merchandise from Wallace Brothers; terms 1/10,n/30. 5 Sold merchandise to Brian Kennedy for \$42, 0e on credit; invoice \#311 (cost $27,309 ), 6 Returned $4,260 of defective merchandise purchased on Apri1 4. 9 Purchased $239 of office supplies; cheque $620. 11. Purchased 556,000 of merchandise from Mckinley \& Sons; terms n/36. 12. Recelved payment from Tim Bennett regarding the sale of Apri12. 13 Paid for the merchandise purchased on April 4; cheque #621. 16 5old merchandise to Wynne Walsh for $14,000 on credit; involce i312 (cost $9,109 ). 19 Issued a credit memo regarding a $3,800 allowance granted to Wynne Walsh to cover defective merchandise sold on April 16. 20 Aeceived payment from Brian Kennedy for the sale of April 5. 23 Purchased $3,800 of equipment from Zardon Company; terms 1/15,n/30. 24 Sold merchandise to Brian Kennedy for $18,600 on credit; invoice a313 (cost $11,700). 26 Paid for the purchase of Apri1 11; cheque \#622. 27 Recelved payment from Hynne Walsh regarding the sale of April 16. 39 Paid Apri1 salaries; $36,000; cheque #623. For simplicity, we assume one cheque. 1-2. Joumalize the April transactions into the appropriate joumal assuming perpetual inventory system. (Enter the transections in the order provided in the question.) JANISH SUPPLIES CASH RECEIPTS JOURNAL JANISH SUPPLIES CASH DISBURSEMENTS JOURNAL Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record the allowance granted regarding defective merchandise. Note: Enter debits before credits