Presented below are selected transactions for Brunton Business Solutions during April of the current year. Brunton Business Solutions uses a perpetual inventory system. April 1 Purchased merchandise on account from Grand Office Co. at a cost of $4,400, FOB shipping point, terms 1/15, n30. 1 Brunton Business Solutions sold $700 of merchandise to Captain Business Co. for cash that was paid immediately. The cost of sales was $350. 5 Returned for credit $400 of damaged goods purchased from Grand Office Co. on April 1. 12 Sold merchandise on account to Oshawa Fundamentals Corp. for $1150 terms 2/10, n30. The cost of sales was $500. 13 Paid for the purchase from Grand Office Co. on April 1, less the return on April 5th. 19 Issued Oshawa Fundamentals Corp a credit memo in the amount of $100 for incorrect merchandise. The merchandise was returned and put back into inventory (Cost $50). 21 Received payment from Oshawa Fundamentals Corp. for the April 12 sale less the return on the 19th Required: 1. Record the above transactions in the general journal provided on the following page. 2. Explanations are not required.