Prepare journal entries to record the following transactions for a retail store. The company uses a perpetual inventory system and the gross method. Apr. 2 Purchased $5,200 of merchandise from Lyon Company with credit terns of 2/15, 1/60, invoice dated April 2, and FOB shipping point. 3 Paid $330 cash for shipping charges on the April 2 purchase. 4 Returned to Lyon Company unacceptable merchandise that had an invoice price of $800. 17 Sent a check to Lyon Company for the April 2 purchase, net of the discount and the returned merchandise. 18 Purchased $9,700 of merchandise from Prist Corp. with credit terms of 1/10, n/30, invoice dated April 18, and YOB destination. 21 After negotiations, received from Frist a $400 allowance toward the $9,700 owed on the April 18 purchase. 28 Sent check to Prist paying for the April 18 purchase, net of the allowance and the discount. View transaction list Journal entry worksheet 2 3 4 Purchased $5,200 of merchandise from Lyon Company with credit terms of 2/15, 1/60, invoice dated April 2, and FOB shipping point. Note: Enter debits before credits Date General Journal Debit Credit nr 2 View transaction list Journal entry worksheet 2 3 Paid $330 cash for shipping charges on the April 2 purchase. Debit Credit Note: Enter debits before credits Date Accounts payable-Frist Apr 03 Accounts payable-Lyon Accounts receivable-Frist Accounts receivable--Lyon Accumulated depreciation Record entry Clear entry View general journal Debit Credit Note: Enter debits before credits. Accumulated depreciation Date Additional paid-in capital Bond premium Bonds payable Building Apr 03 Cash Record entry Clear entry View general journal Note: Enter debits before credits. Common stock Date Cost of goods sold Debit Apr 03 Depreciation expense Discount on bonds payablete Dividends declared Finance costs Record entry Clear entry e: Enter debits before credits. Goodwill Date Interest expense Debi Apr 03 Interest income Interest payable Interest receivable Land Record entry Clear entry cash for shipping charges on the April 2 lebits before credits. Land Merchandise inventory Miscellaneous expenses Other expenses Sales ecord entry Clear entry