This information relates to Carla Vista Co.

1.		On April 5, purchased merchandise from Wildhorse Company for $ 27,200 on account.
2.		On April 7, purchased equipment on account for $ 28,800.
3.		On April 8, returned $ 3,600 of April 5 merchandise to Wildhorse Company.
4.		On April 15, paid the amount due to Wildhorse Company in full.

Prepare a tabular summary to record the transactions listed above for Carla Vista Co. using a perpetual inventory system. Include margin explanations for the changes in revenues and expenses. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)