please explain

are ihe accountant for The Final Company, The Final Company utilizes a perpetual inventory system. You are responsible for jourmalizing the transactions below (no descriptions necessary) April 1 April 2 Issued Check No 554 for April Rent $1500. Purchased merchandise on account $400 from Smith Company. Terms, 2/10 n/30. Sold merchandise on account to Mendoza Company $1200, issued invoice #401. Terms 3/10 n/30. The April 3 cost of the merchandise sold was $1000 April 6 Issued check number 555 to Smith Company for FULL payment on their account. Sold merchandise on account to Johnson Company $3200, issued invoice # 402. Terms 3/10 n/30. The cost of the merchandise sold was $2800 April 8 Issued Credit Memo #234 to Mendoza Company for $240 for merchandise returned. The cost of the merchandise was $200. April 11 April 15 April 19 April 20 April 23 Collected $600 from Mendoza Company for payment on their account, invoice #401. Purchased merchandise on account from Prescott Company $2350. Terms, n/30. Received $1500 from Johnson Company for partial payment on their accountm invoice #402. Paid freight on April 19 purchase, $150. COst of gods sold Issued Check No 556 for April Utilities $900. Cash sales for the month were $3000; the cost of the merchandise sold was $2200. April 24 April 30 CHART OF ACCOUNTS REVENUE 400 412 ASSETS CASH ACCOUNTS RECEIVABLE MERCHANDISE INVENTORY SALES SALES RETURNS AND ALLOWANCES 110 112 120 EXPENSES LIABILITIES COST OF GOODS SOLD RENT EXPENSE 500 ACCOUNTS PAYABLE 201 600 UTILITIES EXPENSE 610 Freight in(Cost of goods sold) THE FINAL COMPANY GENERAL JOURNAL PAGE 1 Cr. Date Account Titles and Description PR Dr. Apr1 Cash Rent Experse Apr. 2 Herchandise Invertory Arcounts Phahle Terms 2/16 n/30 HO0 1201 Accounts Phuable # 402 Merchandise Inentory AD3 Cash, Smith Company Sales. DY THE FINAL COMPANY GENERAL JOURNAL PAGE 2 Cr Date Account Titles and Description Dr PR