S 5-4 Recording sales-perpetual system L.O. P2 Apr. 1 Sold merchandise for $2,000, granting the customer terms of 2/10, EOM; invoice dated April 1. The cost of the merchandise is $1,400. Apr. 4 The customer in the April 1 sale returned merchandise and received credit for $500. The merchandise, which had cost $350, is returned to inventory. Apr. 11 Received payment for the amount due from the April 1 sale less the return on April 4. Prepare journal entries to record each of the above sales transactions of a merchandising company. Assume a perpetual inventory system. (Omit the "$" sign in your response.) Date General Journal Debit Credit Apr. 1 To record credit sale To record cost of credit sale. Apr. 4 To record sales return Restore cost of returned goods to inventory Apr. 11