Problem 5-4A Yolanda Hagen, a former disc golf star, operates Yolanda's Discorama. At the beginning of the current season on April 1, the ledger of Yolanda's Discorama showed Cash $2,000 Inventory $2,200, and Owner's Capital $4,200. The following transactions were completed during April Apr. 5 Purchased golf discs, bags, and other inventory on account from Mumford Co. $1,100, FOB shipping point, terms 2/10, n/60 7 Paid freight on the Mumford purchase $40 9 Received credit from Mumford Co. for merchandise returned $200 10 Sold merchandise on account for $840, terms n/30. The merchandise sold had a cost of $504 12 Purchased disc golf shirts and other accessories on account from Saucer Sportswear $675, terms 1/10, n/30 14 Paid Mumford Co. in full, less discount 17 Received credit from Saucer Sportswear for merchandise returned $75 20 Made sales on account for $640, terms n/30. The cost of the merchandise sold was $300 21 Paid Saucer Sportswear in full, less discount 27 Granted an allowance to customers for clothing that was flawed $30 30 Received payments on account from customers $830