Sandhill Distributors completed the following merchandising transactions in the month of April. At the

beginning of April, the ledger of Sandhill showed Cash of $7,500$ and Share Capital$-$Ordinary of $7,500.$

Apr. Purchased merchandise on account from Walker Supply $6,100,$ terms $1/10,$ n$/30.$

$2$

$4$

Sold merchandise on account $5,900,$ FOB destination, terms $\frac{1}{10},\frac{n}{30}.$ The cost of the

merchandise sold was $4,200.$

$5$ Paid $400$ freight on April $4$ sale.

$6$ Received credit from Walker Supply for merchandise returned $200.$

$11$ Paid Walker Supply in full, less discount.

$13$ Received collections in full, less discounts, from customers billed on April $4.$

$14$ Purchased merchandise for cash $3,300.$

$16$ Received refund from supplier for returned goods on cash purchase of April $14,520.$

$18$

Purchased merchandise from Benjamin Glassware $3,000,$ FOB shipping point, terms $2/10,$

$\frac{n}{30}.$

$20$ Paid freight on April $18$ purchase $130.$

$23$ Sold merchandise for cash $7,800.$ The merchandise sold had a cost of $4,200.$

$26$ Purchased merchandise for cash $1,350.$

$27$ Paid Benjamin Glassware in full, less discount.

$29$ Made refunds to cash customers for defective merchandise $70.$ The returned merchandise

had a fair value of $40.$

$30$

Sold merchandise on account $5,500,$ terms n$/30.$ The cost of the merchandise sold was

$1,600.$

Sandhill chart of accounts includes the following: No$.101$ Cash, No$.112$ Accounts Receivable, No$.120$

Inventory, No$.201$ Accounts Payable, No$.311$ Share Capital$-$Ordinary, No$.401$ Sales Revenue, No$.412$

Sales Returns and Allowances, No$.414$ Sales Discounts, No$.505$ Cost of Goods Sold, and No$.644$ Freight$-$

Out.

Journalize the transactions using a perpetual inventory system. $($Credit account titles are automatically

indented when amount is entered. Do not indent manually. Record journal entries in the order pre

problem. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amoun