Record the following transactions of Fronke’s Fashions in a general journal:
April 1 Purchased merchandise for cash, $1,310.
2 Returned merchandise for cash purchased on April 1; received a cash refund of $118.
4 Purchased merchandise on credit from Ramos Distributors, Invoice 125, $671, terms n/30; freight of $46 prepaid by Ramos and added to the invoice.
7 Returned damaged merchandise purchased on April 4 from Ramos Distributors; received Credit Memorandum 202 for $53.
30 Paid the amount due to Ramos Distributors for the purchase of April 4, less the return on April 7, Check 1458.