Jackie?s Toy Shop completed the following merchandise transactions in the month of April:

Jackie?s Toy Shop accounts included the following: Cash 101; Accounts Receivable 112; Merchandise Inventory 120; Store Equipment 124; Accounts Payable 201; J. Jackie, Capital 301; Sales 401; Sales Discounts 412; Sales Returns and Allowances 414; Cost of Goods Sold 501.

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201X Apr. 2 Purchased merchandise on account from Irwin Suppliers, $2,500; terms 3/10, n/30. 4 Sold merchandise on account, $500; terms 3/10, n/30. The cost of the merchandise sold was $330. 4 Received credit from Irwin Suppliers for merchandise returned, $230. 10 Received collection in full, less discounts, from April 4 sales. 11 Paid Irwin Suppliers in full, less discount. 14 Purchased store equipment for cash, $250. 15 Purchased $1,000 of merchandise from Foley Distribution for cash. 16 Received a refund due to defective merchandise from supplier on cash purchase of $90. 17 Purchased merchandise on account from Thompson Corp., $3,600, F.0.B. shipping point (buyer pays freight); terms 3/10, n/30. Freight to be paid on April 21. 18 Sold merchandise for $3,300 cash; the cost of merchandise sold was $1,550. 21 Paid freight on April 17 purchase, $120. 25 Purchased merchandise on account from Boute Co., $1,240, F.O.B. destination (seller pays freight); terms 3/10, n/30. 26 Paid Thompson Corp. in full, less discount. 27 Made refunds to cash customers for defective toys, $250. The cost of the defective toys was $110.