This information relates to Oriole Co. 1. On April 5, purchased merchandise from Ivanhoe Company for $31,400 on account. 2. On April 7, purchased equipment on account for $33,000. 3. On April 8, returned $4,300 of April 5 merchandise to Ivanhoe Company. 4. On April 15, paid the amount due to Ivanhoe Company in full. Prepare a tabular summary to record the transactions listed above for Oriole 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).) Common Stock Rev. $ $ Stockholders' Equity Retained Earnings Exp