Prepare journal entries for April 2014 to record the following transactions for Benson 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 4: Benson Inc.'s merchandise that cost $7,280 was sold to Allarco Inc. for $9,100 under credit terms of n/30, FOB shipping point.
2. April 5: Benson Inc.'s merchandise was sold to United Corporation for $8,900 under credit terms of 2/10, n/90, FOB shipping point. The cost of the merchandise was $7,120.
3. April 10: Issued a $900 credit memorandum to United Corporation for an allowance on goods sold on April 5.
4. April 13: Benson Inc.'s merchandise was sold to Global Filter Corp. for $6,100 cash. The merchandise cost $4,880.
5. April 15: Received the balance due from United Corporation for the sale dated April 5.
6. April 17: Received Allarco Inc.'s payment of the amount due from the April 4 sale.

Please use the '+' and '-' buttons to change the number of accounts (if necessary) for each journal entry.