Prepare journal entries for April 2014 to record the following transactions for Vision Consulting Inc. Assume a perpetual inventory system. Enter the transaction letter as the description when preparing a journal entry. When a transaction requires two separate journal entries, use the same letter for both descriptions. Dates must be entered in the format dd/mmm (ie. 15/Jan).

1. April 8: Vision Consulting Inc. sold merchandise that cost $4,400 to Southgate Inc. for $5,500 under credit terms of 2/15, n/60, FOB shipping point.
2. April 13: Vision Consulting Inc.'s merchandise that cost $8,075 was sold to United Corporation for $9,500 under credit terms of 2/15, n/60, FOB shipping point.
3. April 14: United Corporation requested a price reduction on the April 13 sale because the merchandise did not meet specifications. Sent United Corporation a credit memorandum for $4,400 to resolve the issue.
4. April 15: Received the balance due from United Corporation for the sale dated April 13.
5. April 20: Vision Consulting Inc.'s merchandise was sold to Ludwig Inc. for $9,200 cash. The merchandise cost $7,360.
6. April 25: Received the balance due from Southgate Inc. for the sale dated April 8.