Problem 5-03a at the beginning of the current season on april 1, the ledger of sandhill pro shop showed cash $2,950; inventory $3,500; and common stock $3,450. the following transactions were completed during april 2022. apr. 5 purchased golf bags, clubs, and balls on account from arnie co. $2,500, terms 2/10, n/60. 7 paid freight on arnie purchase $80. 9 received credit from arnie co. for merchandise returned $700. 10 sold merchandise on account to members $1,340, terms n/30. the merchandise sold had a cost of $920. 12 purchased golf shoes, sweaters, and other accessories on account from woods sportswear $1,050, terms 2/10, n/30. 14 paid arnie co. in full. 17 received credit from woods sportswear for merchandise returned $50. 20 made sales on account to members $910, terms n/30. the cost of the merchandise sold was $550. 21 paid woods sportswear in full. 27 granted an allowance to members for clothing that did not fit properly $70. 30 received payments on account from members $1,400. journalize the april transactions using a perpetual inventory system. (if no entry is required, select "no entry" for the account titles and enter 0 for the amounts. credit account titles are automatically indented when amount is entered. do not indent manually. record journal entries in the order presented in the problem.)