VILLAGE TENNIS SHOP

The following transactions were completed during April.

$4$ Purchased racquets and balls from Denton Co$.$ $$740,$ terms $3/10,$ n$/30.$

$6$ Paid freight on Denton Co$.$ purchase $$60.$

$8$ Sold merchandise to members $$900,$ terms n$/30.$ Cost of sales was $$500.$

$10$ Received credit $($allowance$)$ of $$40$ from Denton Co$.$ for a racquet that was returned.

$11$ Purchased tennis shoes from Newbee Sports for cash $$300.$

$13$ Paid Denton Co$.$ in full.

$14$ Purchased tennis shirts and shorts from Venus$$s Sportswear $$600,$ terms $2/10,$ n$/60.$

$15$ Received cash refund of $$50$ from Newbee Sports for damaged merchandise that was returned.

$17$ Paid freight on Venus$$s Sportswear purchase $$30.$

$18$ Sold merchandise to members $$1,000,$ terms n$/30.$ Cost of sales was $$600.$

$21$ Paid Venus$$s Sportswear in full.

$27$ Granted an allowance of $$30$ to members for tennis clothing that did not fit properly.

$30$ Received cash payments on account from members $$500.$

$($a$)$ Journalize the April transactions using a periodic inventory system.

$($b$)$ Journalize the April transactions using a perpetual inventory system.