Check my work Check My Work button is now enabled Item $2$Awesome Sounds is a wholesale business that sells musical instruments. Transactions involving sales and cash receipts for the firm during April $20$X$1$ follow, along with the general ledger accounts used to record these transactions.GENERAL LEDGER ACCOUNTS$101$Cash$ $17,400$Debit$109$Notes receivable $111$Accounts receivable$22,000$Debit$401$Sales $451$Sales returns and allowances $452$Sales discounts DATETRANSACTIONSApril $1$Sold merchandise for $$4,900$ to Soprano Music Center; issued Invoice $9312$ with terms of $210/,$ n$30/.$April $3$Received a check for $$1,960$ from Music Supply Store in payment of Invoice $6718$ of March $25($$$2,000),$ less a cash discount $($$$40).$April $5$Sold merchandise for $$1,825$ in cash to a new customer who has not yet established credit.April $8$Sold merchandise for $$5,500$ to Music Warehouse; issued Invoice $9313$ with terms of $210/,$ n$30/.$April $10$Soprano Music Center sent a check for $$4,802$ in payment of Invoice $9312$ of April $1($$$4,900),$ less a cash discount $($$$98).$April $15$Accepted a return of damaged merchandise from Music Warehouse; issued Credit Memorandum $105$ for $$900$; the original sale was made on Invoice $9313$ of April $8.$April $19$Sold merchandise for $$11,500$ to Eagleton Music Center; issued Invoice $9314$ with terms of $210/,$ n$30/.$April $23$Collected $$3,225$ from Sounds From Yesterday for Invoice $6725$ of March $25.$April $26$Accepted a two$-$month promissory note for $$6,500$ from Country Music Store in settlement of its overdue account; the note has an interest rate of $12$ percent.April $28$Received a check for $$11,270$ from Eagleton Music Center in payment of Invoice $9314,$ dated April $19($$$11,500),$ less a cash discount $($$$230).$April $30$Sold merchandise for $$10,800$ to Contemporary Sounds, Incorporated; issued Invoice $9315$ with terms of $210/,$ n$30/.$Required:Open the general ledger accounts and enter the balances as of April $1,20$X$1.$Record the transactions in a sales journal, a cash receipts journal, and a general journal.Post the entries from the general journal to the general ledger.Post the column totals from the special journals to the proper general ledger accounts.Prepare the heading and the Revenue section of the firms income statement for the month ended April $30.$Analyze:What total sales on account were made in the month of April, prior to any returns or allowances?