Julie’s Toy Shop completed the following merchandise transactions in the month of April:
201X
Apr. 2 Purchased merchandise on account from Beech Suppliers, $4,000; terms 1/10, n/30.
4 Sold merchandise on account $500; terms 1/10, n/30. The cost of the merchandise sold was $200.
4 Received credit from Beech Suppliers for merchandise returned, $500.
10 Received collections in full, less discounts, from April 4 sales.
11 Paid Beech Suppliers in full, less discount.
14 Purchased office equipment for cash, $350.
15 Purchased $1,600 of merchandise from Kelly Distribution for cash.
16 Received a refund due for defective merchandise from supplier on cash purchase of $115.
17 Purchased merchandise from Roy Corp., $3,000, free on board shipping point (buyer pays freight); terms 1/10, n/30. Freight to be paid on April 21.
18 Sold merchandise for $2,800 cash; the cost of the merchandise sold was $1,700.
21 Paid freight on April 17 purchase, $125.
25 Purchased merchandise from Roland Co., $1,150, free on board destination (seller pays freight); terms 1/10, n/30.
26 Paid Roy Corp., in full, less discount.
27 Made refunds to cash customers for defective toys, $210. The cost of the defective toys was $110.
Julie’s Toy Shop accounts included the following: Cash, 101; Accounts Receivable, 112; Merchandise Inventory, 120; Office Equipment, 124; Accounts Payable, 201; B. Julie, Capital, 301; Sales, 401; Sales Discounts, 412; Sales Returns and Allowances, 414; Cost of Goods Sold, 501.

Assignment
Journalize the transactions using the perpetual inventory system.