Payable $$4,800,$

ShJ$.$ Fan, a former professional tennis star, operates Fan's Tennis Shop at the Yellow River

Resort.

Fan's Tennis Shop is using a perpetual inventory system.

At the beginning of $1$ April, the ledger of Fan's Tennis Shop showed Cash $$4,200,$

Accounts Receivable $$3,800,$ Merchandise Inventory $$2,900,$ Accountsare Capital$-$Ordinary $$4,200$ and Retained Earnings $$1,900.$

The following transactions were completed during April.

$4$ April: Purchased racquets and balls from a new supplier, Fitman Co$.,$ $$3000,$ FOB shipping

point, terms $\frac{6}{10},\frac{n}{30}.$

$6$ April: Paid freight on purchase from Fitman Co$.$ $$100.$

On $7$ April:

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

The balance of Cash account was $$[$B$]$

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

$10$ April: Received credit of $$300$ from Fitman Co$.$ for a racquet that was returned.

$14$ April: Paid Fitman Co$,$ in full.

On $15$ April:

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

The balance of Cash account was $$[E]$

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

$16$ April: Half $(50\%)$ of the goods purchased from Fitman Co was sold for $$2,800$ to ABC

Ltd$.$ ABC Ltd paid $$1,000,$ the remaining amount is on account.

On $17$ April:

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

The balance of Cash account was $$[H]$

The balance of the Accounts Payable account was $ $[$I$].$

The balance of Accounts Receivable was $$[J].$ Anwser A to J