Problem 5-3A At the beginning of the current season on April 1, the ledger of Granite Hills Pro Shop showed Cash $3,370; Inventory $3,500; and Common Stock $6,870. The following transactions were completed during April 2017. Purchased golf bags, clubs, and balls on account from Arnie Co. $2,400, terms 3/10, n/60. 7 Paid freight on Arnie purchase $80 9 Received credit from Arnie Co. for merchandise returned $200 10 Sold merchandise on account to members $1,450, terms n/30. The merchandise sold had a cost of $800. 12 Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $960, terms 1/10, 14 Paid Arnie Co. in full 17 Received credit from Woods Sportswear for merchandise returned $60 20 Made sales on account to members $850, terms n/30. The cost of the merchandise sold was $550. 21 Paid Woods Sportswear in full 27 Granted an allowance to members for clothing that did not fit properly $85 30 Received payments on account from members $1,350 Journalize the April transactions using a perpetual inventory system. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. Round answers to O decimal places, e.g. 5,275.) Date Account Titles and Explanation Debit Credit