Pina Hagen, a former disc golf star, operates Pina's Discorama. At the beginning of the current season on April 1, the ledger of Pina's Discorama showed Cash $1,900, Inventory $2,300, and Owner's Capital $4,200. The following transactions were completed during April. Apr. 5 7 9 12 14 17 21 Purchased golf discs, bags, and other inventory on account from Mumford Co. $1,150, FOB shipping point, terms 2/10, n/60. Paid freight on the Mumford Co. purchase $40. Received credit from Mumford Co. for merchandise returned $200. Purchased disc golf shirts and other accessories on account from Saucer Sportswear $550, terms 1/10, n/30. Paid Mumford Co. in full, less discount. Received credit from Saucer Sportswear for merchandise returned $50. Paid Saucer Sportswear in full, less discount.

Pina Hagen, a former disc golf star, operates Pina's Discorama. At the beginning of the current season on April 1 , the ledger of Pina's Discorama showed Cash $1,900, Inventory $2,300, and Owner's Capital $4,200. The following transactions were completed during ApriL Apr. Purchased golf discs, bags, and other inventory on account from Mumford Co. $1,150, FOB shipping point, 5 terms 2/10,n/60. 7 Paid freight on the Mumford Co. purchase $40. 9. Received credit from Mumford Co. for merchandise returned $200. 12. Purchased disc golf shirts and other accessories on account from Saucer Sportswear $550, terms 1/10,n/30. 14 Paid Mumford Co. in full, less discount. 17 Received credit from Saucer Sportswear for merchandise returned $50. 21 Paid Saucer Sportswear in fult, less discount. Journalize the April transactions using a perpetual inventory system. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)