Problem 5-9A At the beginning of the current season on April 1, the ledger of Thousand Oaks Pro Shop showed Cash $ 3,002 ; Inventory $ 4,002 ; and Common Stock $ 7,004 . These transactions occurred during April 2012. Apr. 5 Purchased golf bags, clubs, and balls on account from Ryder Co. $ 1,656 , terms 3/10, n/60. 7 Paid freight on Ryder Co. purchases $ 88 . 9 Received credit from Ryder Co. for merchandise returned $ 356 . 10 Sold merchandise on account to members $ 1,479 , terms n/30. 12 Purchased golf shoes, sweaters, and other accessories on account from Birdie Sportswear $ 916 , terms 2/10, n/30. 14 Paid Ryder Co. in full. 17 Received credit from Birdie Sportswear for merchandise returned $ 116 . 20 Made sales on account to members $ 894 , terms n/30. 21 Paid Birdie Sportswear in full. 27 Granted credit to members for clothing that did not fit properly $ 88 . 30 Received payments on account from members $ 1,347 . (a) Journalize the April transactions using a periodic inventory system. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit