pare a trial 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. DOCD via mail on oib or boa 2 Apr. 4 Purchased racquets and balls from Jay-Mac Ltd. 760, FOB shipping point, terms 2/10, 1/30 6 Paid freight on purchase from Jay-Mac Y40. 8 Sold merchandise to members Y1,150, terms n/30. The merchandise sold had a cost of 790. Dibuit2 bit 10 Received credit of Y60 from Jay-Mac for a racquet that was returned. 11 Purchased tennis shoes from Li Sports for cash, 420. be not 13 Paid Jay-Mac in full. 14 Purchased tennis shirts and shorts from Everett Sportswear Y800, FOB shipping 3/10, n/60. 15 Received cash refund of Y50 from Li Sports for damaged merchandise that 17 Paid freight on Everett Sportswear purchase Y30. 18 Sold merchandise to members 1980, terms n/30. The cost of the mercha was Y520. 20 21 Shipping point, term Se that was returned he merchandise sold 27 30 Received Y600 in cash from members in settlement of their accounts. Paid Everett Sportswear in full. Granted an allowance of Y40 to members for tennis clothing that did Received cash payments on account from members. Y820. did not fit properly The chart of accounts for the tennis shop inclue shop includes the following: No. 101 Cash, Receivable, No. 120 Inventory, No. 201 Accounts Payable. No. 311 Share Cap Sales Revenue, No. 412 Sales Returns and Allowances and No 505 Cost of Good . -ash, No. 112 Acar 7. M Instructions are Capital-Ordinary 2. Journalize the April transactions using a perpetual inventory system. h. Enter the beginning balances in the ledger accounts and post the April journal reference.) c. Prepare a trial balance on April 30, 2020 accounts and post the April transact sactions, (Used/ 5 cycle beginning * P5.5 (LO 4, 5, 6) The