April $1$ Purchased $$15,000$ of merchandise for cash.

April $3$ Sold merchandise to a customer for $$8,000$ cash. $($Cost $$4,600)$

April $5$ Purchased $$10,000$ of merchandise from a supplier for terms $1/10,$ n$30.$

April $7$ Returned $$2,000$ of damaged merchandise inventory from April $5$ back to the supplier. Supplier will repair the items and return them to their own inventory.

April $8$ Sold $$8,000$ of merchandise for terms $\frac{2}{10},$ n$30.($Cost $$4,000).$ Agreed to pay shipping costs for the goods sold to the customer.

April $9$ Shipped the goods sold on Aprill $8$ to customer, fob shipping point for $$500$ cash. $($Hint: Shipping costs paid to ship merchandise sold to a customer is not an inventory cost.$)$

April $10$ Customer from April $3$ returned $$1,000$ of unsuitable goods which were returned to inventory. $($Cost $$400).$ Amount paid was refunded.

April $10$ Agreed to give customer from April $8$ sale a sales allowance of $$200.$

April $12$ Purchased inventory on account for $$22,000$ for terms $\frac{1}{10},n30.$

April $15$ Paid amount owing for purchases on April $5.$

April $16$ Paid $$600$ for shipping on the April $12$ purchase.

April $18$ Collected $$5,000$ cash, net of discount, for the customer account owing from April $8.$

April $27$ Paid for the April $12$ purchase.

April $27$ Sold $$20,000$ of merchandise inventory for cash $($Cost $$10,000).$

Required: Prepare the journal entries, if any, for Beautort Corp. Round final entry amounts to the nearest whole dollar.