Oakwood Furniture purchases and sells dining room furniture. Its management uses the perpetual method of inventory accounting. Journalize the following transactions that occurred during April 2000:

Apr. 2 Purchased on account $\$ 15,000$ of inventory with payment terms $2 / 10$, $\mathrm{n} / 30$, and paid $\$ 250$ in cash to have it shipped from the vendor's warehouse to the Oakwood showroom.

5 Sold inventory costing $\$ 3,000$ for $\$ 5,400$ on account.

10 Paid $\$ 6,860$ on account (from April 2 purchase)

14 Returned two damaged tables purchased on April 2 (costing $\$ 800$ each) to the vendor.

19 Received payment of $\$ 1,000$ from customers.

20 Paid the balance of the account from April 2 purchase.

22 Sold inventory costing $\$ 6,000$ for $\$ 7,000$ on account.

26 A customer returned a dining room set that she decided didn't match her home. She paid $\$ 2,500$ for it, and its cost to Oakwood was $\$ 1,500$.

Assuming the balance in the inventory account is $\$ 8,000$ on April 1, and no other transactions relating to inventory occurred during the month, what is the inventory balance at the end of April?