This information relates to Ivanhoe Co.. 1. On April 5, purchased merchandise from Pharoah Company for $26,200 on account. 2. On April 7, purchased equipment on account for $30,500. 3. On April 8, returned $3,900 of April 5 merchandise to Pharoah Company. 4. On April 15, paid the amount due to Pharoah Company in full. Prepare a tabular summary to record the transactions listed above for Rice Co. using a perpetual inventory system. (Enter negative amounts using either negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Assets Liabilities Cash + Inv. Iny. + Equipment - Accts. Pay. 26200 + $ April 5 $ 26200 7 30500 30500 500 - 3900 -3900 Liabilities Stockholders' Equity Retained Earnings Accts. Pay. + Common Stock Rev. Exp. 26200 26200 30500 -3900