At the beginning of the current season on April 1, the ledger of Granite Hills Pro Shop showed Cash $3,065; Inventory $4,065; and Common Stock $7,130. The following transactions occurred during April 2017 Apr
5 Purchased golf bags, clubs, and balls on account from Arnie Co. $1,695, terms 3/10, n/60.
7 Paid freight on Arnie Co. purchases $90.
9 Received credit from Arnie Co. for merchandise returned $395.
10 Sold merchandise on account to members $1,514, terms n/30.
12 Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $938, terms 2/10, n/30.
14 Paid Arnie Co. in full.
17 Received credit from Woods Sportswear for merchandise returned $138.
20 Made sales on account to members $915, terms n/30.
21 Paid Woods Sportswear in full.
27 Granted credit to members for clothing that did not fit properly $90.
30 Received payments on account from members $1,379.

Requried:
Journalize the April transactions using a periodic inventory system.

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