At the beginning of the current season on April 1, the ledger of Thousand Oaks Pro Shop showed Cash $3,173; Merchandise Inventory $3,500; and Common Stock $6,673. The following transactions were completed during April 2012.

Apr. 5 Purchased golf bags, clubs, and balls on account from Ryder Co. $2,149, terms 3/10, n/60.

7 Paid freight on Ryder purchase $90.

9 Received credit from Ryder Co. for merchandise returned $401.

10 Sold merchandise on account to members $913, terms n/30. The merchandise sold had a cost of $689.

12 Purchased golf shoes, sweaters, and other accessories on account from Birdie Sportswear $960, terms 1/10, n/30

14 Paid Ryder Co. in full.

17 Received credit from Birdie Sportswear for merchandise returned $60.

20 Made sales on account to members $834, terms n/30. The cost of the merchandise sold was $550.

21 Paid Birdie Sportswear in full.

27 Granted an allowance to members for clothing that did not fit properly $68.

30 Received payments on account from members $1,337.

Journalize the April transactions using a perpetual inventory system. (Round answers to the nearest whole dollar. List multiple DR/CR entries from largest amount to smallest)