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 Capitat $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 full, less discount