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 $1,800, Inventory $2,200, and Owners Capital $4,000. 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 $40. 9 Received credit from Mumford Co. for merchandise returned $100. 10 Sold merchandise on account for $800, terms n/30. The merchandise sold had a cost of $480. 12 Purchased disc golf shirts and other accessories on account from Saucer Sportswear $660, terms 1/10, n/30. 14 Paid Mumford Co. in full, less discount. 17 Received credit from Saucer Sportswear for merchandise returned $60. 20 Made sales on account for $510, terms n/30. The cost of the merchandise sold was $300. 21 Paid Saucer Sportswear in full, less discount. 27 Granted an allowance to customers for clothing that was flawed $10. 30 Received payments on account from customers $800.

Journalize the April transactions using a perpetual inventory system