The following information relates to the merchandise of the Pro Shop of the Lagoons Resort

	# sets of golf clubs	cost/set	total cost
Beginning Inventory	5	$250.00	$1,250.00
Jan 8 purchase	12	265	3,180
Feb 12 purchase	20	270	5,400
March 20 purchase	20	280	5,600
April 5 purchase	20	290	5,800
May 18 purchase	10	300	3,000
Available for sale	87	-	$24,230
Sets sold	57	-	-
Ending Inventory	30	-	-

Journalize the purchase of April 5 and sale of those twenty sets of golf clubs, assuming that each set sells for $495 and that, The Pro Shop uses the periodic inventory system.