P5.4 (LO 2, 3, 4) J. Zheng, a former professional tennis star, operates Zheng's Tennis Shop at the Yalong River Resort. At the beginning of the current season, the ledger of Zheng's Tennis Shop showed Cash ¥2,200, Inventory ¥1,800, and Share Capital-Ordinary ¥4,000. The following transactions were completed during April. llaW moil muooon no oeibnudbom boarn blda R On Purchased racquets and balls from Jay-Mac Ltd. Y¥760, FOB shipping point, terms 2/10, n/30. Paid freight on purchase from Jay-Mac Y40. 8 Apr. 4 alas lingA no Idgionl 0AS9 bis Sold merchandise to members ¥1,150, terms n/30. The merchandise sold had a cost of Y790. Inuooaib aol llut ni vigqu 15llaW bir Received credit of Y60 from Jay-Mac for a racquet that was returned. Purchased tennis shoes from Li Sports for cash, ¥420. Paid Jay-Mac in full. 10 11 13 14 3/10, n/60.ie BOA.002 15 wanlD nimins.mol.palbmarioom boRa 17 18 was Y520. Received Y600 in cash from members in settlement of their accounts. Paid Everett Sportswear in full. 20 21 27 30 Received cash payments on account from members, Y820. r-blo 00013 Na lo le aoe la Instructions a. Journalize the April transactions using a perpetual inventory system. journal reference.) c. Prepare a trial balance on April 30, 2020