Pharoah Hardware Store completed the following merchandising transactions in the month of May. At the beginning of May, the ledger of Pharoah showed Cash of $$5,000$ and Owner's Capital of $$5,000.$

May $1$ Purchased merchandise on account from Braun's Wholesale Supply for $$4,500,$ terms $\frac{2}{10},\frac{n}{30}.$

$2$ Sold merchandise on account $$2,400,$ terms $\frac{1}{10},\frac{n}{30}.$ The cost of the merchandise sold was $$1,000.$

$5$ Received credit from Braun's Wholesale Supply for merchandise returned $$400.$

$9$ Received collections in full, less discounts, from customers billed on May $2.$

$10$ Paid Braun's Wholesale Supply in full, less discount.

$11$ Purchased supplies for cash $$400.$

$12$ Purchased merchandise for cash $$1,300.$

$15$ Received $$100$ refund for return of poor$-$quality merchandise from supplier on cash purchase.

$17$ Purchased merchandise on account from Valley Distributors for $$1,200,$ terms $\frac{2}{10},\frac{n}{30},$ FOB shipping point.

$19$ Paid freight on May $17$ purchase $$120.$

$24$ Sold merchandise for cash $$3,300.$ The merchandise sold had a cost of $$2,000.$

$25$ Purchased merchandise on account from Lumley, Inc. for $$750,$ terms $\frac{2}{10},\frac{n}{30}.$

$27$ Paid Valley Distributors in full, less discount.

$29$ Made refunds to cash customers for returned merchandise $$60.$ The returned merchandisecost $$40.$

$31$ Sold merchandise on account for $$1,500$ terms $\frac{n}{30}.$ The cost of the merchandise sold was $$500.$ enter the beginning cash and capital balances and post transactions based on these exact numbers.