Yolanda Hagen, a former disc golf star, operates Yolandas Discorama. At the beginning of the current season on April 1, the ledger of Yolandas Discorama showed Cash $1,900, Inventory $2,600, and Owners Capital $4,500. The following transactions were completed during April.

Apr. 5		Purchased golf discs, bags, and other inventory on account from Mumford Co. $1,000, FOB shipping point, terms 2/10, n/60.
7		Paid freight on the Mumford purchase $60.
9		Received credit from Mumford Co. for merchandise returned $200.
10		Sold merchandise on account for $810, terms n/30. The merchandise sold had a cost of $486.
12		Purchased disc golf shirts and other accessories on account from Saucer Sportswear $670, terms 1/10, n/30.
14		Paid Mumford Co. in full, less discount.
17		Received credit from Saucer Sportswear for merchandise returned $70.
20		Made sales on account for $530, terms n/30. The cost of the merchandise sold was $400.
21		Paid Saucer Sportswear in full, less discount.
27		Granted an allowance to customers for clothing that was flawed $20.
30		Received payments on account from customers $870