Roadrunner Bookstore uses the perpetual inventory system, Roadrunner Bookstore is owned by Tina Smith. The company had the following transactions for the month of April. Apr 1 Apr 2 Apr 3 Apr 5 Apr 7 Apr 9 Apr 11 Apr 13 Apr 15 Apr 17 Apr 18 Apr 21 Apr 23 Apr 24 Apr 25 Apr 27 Apr 29 Tina Smith invested $60,000 cash and a machine worth $20,000 in Roadrunner Bookstore. Roadrunner Bookstore rented a portion of their warehouse to Davis Consulting for $3,000 per month. Davis paid Roadrunner Bookstore five months of rent in advance. Purchased $60,000 of merchandise inventory on credit, Invoice # 123 dated Apr 2 from Cengage, terms 1/20, n/45. Sold merchandise to Rowan University for $45,000 on credit, terms 3/10, n/30. Invoice no. 345. Cost of the merchandise sold is $30,000. Issued check # 210 payable to Cash to establish a petty cash fund in the amount of $300. Purchased additional machinery totaling $5.000 on credit from Great Buy, terms 1/10, n/45, Invoice #467 dated Apr 9. Sold merchandise to Rutgers University for $10,000 with terms 2/10, n/45. Invoice no. 346. Cost of the merchandise sold is $5,000. The cash register's record shows $10,000 at the end of the shift, but the count of cash in the register is $10,025. Cost of the merchandise sold is $8,500. Prepare the journal entry to record the day's cash sales. Rowan University paid the balance due from the sale on Apr 5. Sold merchandise to Rowan University for $16,000, terms 3/10, n/30. Invoice No. 347. Cost of the merchandise sold is $11,000. Roadrunner Bookstore signed a short-term note payable in the amount of $55,000 with an interest rate of 7% due in 180 days. Issued check #211 to Cengage for the purchase recorded on Apr 3" Issued check # 212 made payable to you, the company accountant, for your salary totaling $4,500. The cash balance in the petty cash drawer is $75. Receipts in the drawer show $80 for Postage Expense, $75 for Transportation In, $50 for delivery expenses, and $25 for office supplies expenses. Replenish petty cash using check # 213 made payable to Cash, Received $4,000 payment from Rutgers University towards the Apr 11 sale. Issued check # 214 made payable to Tina Smith for $10,000 for personal use. Issued check # 215 for $5,000 payable to Hartford Property Management for April Rent. Chart of Accounts Roadrunner Bookstore 101 Cash 102 Petty Cash 106 Accounts Receivable 109 Allowance for Doubtful Accounts 119 Merchandise Inventory 140 Machinery 141 Accumulated Depreciation Machinery 201 Accounts Payable 221 Salaries Payable 231 Notes Payable 241 Interest Payable 251 Unearned Revenue 301 T. Smith, Capital 302 T. Smith, Withdrawals Sales Rental Revenue Sales Discounts 602 Cost of Goods Sold 621 Salaries Expense 626 Rent Expense 403 408 415 630 Office Supplies Expense 633 Depreciation Expense 636 Postage Expense 646 Delivery Expense 656 Utilities Expense Interest Expense 659 661 686 Bad Debts Expense Cash Over and Short Sales Journal Date Purchases Journal Date Cash Receipts Journal Date Account Debited Date Account Account Credited Cash Disbursements Journal Check No. Explanation Payee woice Number Date of Iwnice PR TERMS TERMS Cash Dr. PR Page 1 Accounts Receivable Dr. Sales Cr. Accounts PR Payable Cr. Account Debited PR Sales Discount Dr Cash Cr. Cost of Goods Sold Dr. Inventory Cr Inventory Dr. Accounts Receivable Or. Inventory Cr. Page 1 Other Accounts Dr. Sales Cr. Cast of Good Other Sold Dr. Accounts Cr. Inventory Cr. Page 1 Page 1 Other Accounts Accounts Dr. Payable Dr.