Yolanda Hagen, a former disc golf star, operates Yolanda's Discorama. At the beginning of the current season on April 1, the ledger of Yolanda's Discorama showed Cash $1,800, Inventory $2,500, and Owner's Capital $4,300. The following transactions were completed during April:

Apr. 5 Purchased golf discs, bags, and other inventory on account from Mumford Co. $1,200, FOB shipping point, terms 2/10, n/60.
7 Paid freight on the Mumford purchase $50.
9 Received credit from Mumford Co. for merchandise returned $100.
10 Sold merchandise on account for $900, terms n/30. The merchandise sold had a cost of $540.
12 Purchased disc golf shirts and other accessories on account from Saucer Sportswear $670, terms 1/10, n/30.
14 Paid Mumford Co. in full, less discount.
17 Received credit from Saucer Sportswear for merchandise returned $70.
20 Made sales on account for $610, terms n/30. The cost of the merchandise sold was $370.
21 Paid Saucer Sportswear in full, less discount.
27 Granted an allowance to customers for clothing that was flawed $20.
30 Received payments on account from customers $900.
1. Journalize the April transactions using a perpetual inventory system.
2. Enter the beginning balances in the ledger accounts and post the April transactions.