The following sale related transactions for Budget Decor, Inc., occurred during the month of April.

Apr 3 Sold $3,200 (cost $1,400) of merchandise on account to B. Levin. Terms, 1/15, n/45, FOB destination.
4 Paid $85 to ship the goods sold on April 3 to B. Levin.
10 Sold $2,300 (cost $1,025) of merchandise to cash customers.
17 Received payment in full from B. Levin for the April 3 sale.
22 Sold $4,800 (cost $2,800) of merchandise on account to A. Klecans. Terms, 2/10, n/30, FOB shipping point.
26 Granted A. Klecans a $900 allowance on the April 22 sale due to minor defects in the goods shipped.
30 Received payment in full from A. Klecans for the April 22 sale.

Requirement
1. Journalize the transactions for Budget Decor, Inc. Omit explanations.