The following transactions occurred during April 2015 for Angelo's Garden Centre, Inc.:

Apr 3Purchased $3,500 of goods on account, terms 2/10, n/30, FOB shipping point.

6Returned $400 of defective merchandise purchased on April 3.

8Paid freight charges of $110 for delivery of goods purchased on April 3.

11Sold $4,300 of inventory to a customer on account, terms 3/15, n/45, FOB shipping point. The cost of the goods was $2,100.

12Paid amount owed on the April 3 purchase.

18Granted a $300 sales allowance on the April 11 sale because the goods were the wrong color.

25 Received payment in full from customer for the April 11 sale.

Requirement

1. Journalize all necessary transactions for Angelo's Garden Centre, Inc. using (1) the perpetual inventory system, and (2) the periodic inventory system. Omit explanations.