Problem 5-04A a-c (Part-Level Submission) Sheffield Hagen, a former disc golf star, operates Sheffield's Discorama. At the beginning of the current season on April 1, the ledger of Sheffield's Discorama showed Cash $1,800, Inventory $2,300, and Owner's Capital $4,100. The following transactions were completed during April. Apr. Purchased golf discs, bags, and other inventory on account from Mumford Co. $1,050, FOB shipping point, 5 terms 2/10, 1/60 7 Pald freight on the Mumford purchase $60 9 Received credit from Mumford Co. for merchandise returned $100. 10 Sold merchandise on account for $850, terms 1/30. The merchandise sold had a cost of $510. 12 Purchased disc golf shirts and other accessories on account from Saucer Sportswear $670, terms 1/10, 1/30. 14 Pald Mumford Co. in full, less discount. 17 Received credit from Saucer Sportswear for merchandise returned $70. 20. Made sales on account for $560, terms n/30. The cost of the merchandise sold was $400. 21 Paid Saucer Sportswear in full, less discount. 27 Granted an allowance to customers for clothing that was flawed $10. 30 Received payments on account from customers $800. The chart of accounts for the store includes the following: No. 101 Cash, No. 112 Accounts Receivable, No. 120 Inventory No. 201 Accounts Payable, No. 301 Owner's Capital, No. 401 Sales Revenue, No. 412 Sales Returns and Allowances, and NO. 505 Cast of Goods Sold Jumanne the April transactions using a perpetual inventory system. (Credit account titles are automatically Indented when amount is entered. Do not indent manually. Record fournal entries in the order presented in