The following sale related transactions for Brunswick Hardware, Inc., occurred during the month of April.
Apr 3 Sold $4,200 (cost $2,000) of merchandise on account to P. William. Terms, 2/15, n/45, FOB destination.
4 Paid $120 to ship the goods sold on April 3 to P. William.
10 Sold $2,100 (cost $900) of merchandise to cash customers.
17 Received payment in full from P. William for the April 3 sale.
22 Sold $4,700 (cost $2,800) of merchandise on account to S. Fraser. Terms, 2/10, n/30, FOB shipping point.
26 Granted S. Fraser a $700 allowance on the April 22 sale due to minor defects in the goods shipped.
30 Received payment in full from S. Fraser for the April 22 sale.

Requirement
1. Journalize the transactions for Brunswick Hardware, Inc. Omit explanations.