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 $2,400, and Owners Capital $4,200. The following transactions were completed during April. Apr. 5 Purchased golf discs, bags, and other inventory on account from Mumford Co. $1,200, 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 $100. 10 Sold merchandise on account for $880, terms n/30. The merchandise sold had a cost of $528. 12 Purchased disc golf shirts and other accessories on account from Saucer Sportswear $675, terms 1/10, n/30. 14 Paid Mumford Co. in full, less discount. 17 Received credit from Saucer Sportswear for merchandise returned $75. 20 Made sales on account for $680, 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 $840.

Journalize the April transactions using a perpetual inventory system. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

Enter the beginning balances in the ledger accounts and post the April transactions.

Prepare a trial balance on April 30, 2017.