This information relates to Cullumber Co. 1. On April 5, purchased merchandise from Oriole Company for $30,200 on account. 2. On April 7, purchased equipment on account for $31,800. 3. On April 8, returned $4,100 of April 5 merchandise to Oriole Company. 4. On April 15, paid the amount due to Oriole Company in full. Prepare a tabular summary to record the transactions listed above for Cullumber 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).) .pril 5 7 8 Cash $ 15 5700 Assets Inv. 30200 31800 -4100 Equipment $ Liabilities Accts. Pay. 30200 31800 Common Stock Rev. -4100 i Stockholders' Equity Retained Earnings Exp.