Record the following transactions into Weber Inc.'s journal. Assume a perpetual inventory system. Enter the transaction letter as the description when preparing a journal entry. When a transaction requires two separate journal entries, use the same letter for both descriptions. Dates must be entered in the format dd/mmm (ie, 15/Jan). (a) April 1: Weber Inc.'s merchandise was sold to Zcom Inc. for $9,400 under credit terms of 2/10, n/60, FOB destination. The cost of the merchandise was $7,520. (b) April 2: Paid $500 for freight charges on the sale of April 1. (c) April 3: Weber Inc. purchased merchandise for cash from Allarco Inc., $9,800, FOB destination. (d) April 3: Weber Inc. purchased merchandise from X-cell Inc. for $5,200 under credit terms of 2/10, n/60, FOB destination. (e) April 4: Weber Inc. purchased merchandise on credit from Stake Technology Inc., terms 2/10, n/60, $5,200, FOB destination. (f) April 6: Weber Inc.'s merchandise that cost $6,960 was sold to Courtland Corp. for $8,700 under credit terms of n/30, FOB shipping point. (g) April 7: Zcom Inc. requested a price reduction on the April 1 sale because the merchandise did not meet specifications. Sent Zcom Inc. a credit memorandum for $500 to resolve the issue. (h) April 7: Received a credit memorandum in the amount of $2,300 acknowledging the return of merchandise purchased from Stake Technology Inc. on April 4. (i) April 16: Paid the balance due to Stake Technology Inc. (j) May 6: Received Courtland Corp.'s payment of the amount due from the April 6 sale. (k) May 31: Received the balance due from Zcom Inc. for the sale dated April 1. (l) May 31: Paid X-cell Inc. the balance due.