Create a Journal and a trial balance

Problem 5-9A (Part Level Submission)

At the beginning of the current season on April 1, the ledger of Granite Hills Pro Shop showed Cash $3,020; Inventory $4,020; and Common Stock $7,040. The following transactions occurred during April 2017.

Apr. 5		Purchased golf bags, clubs, and balls on account from Arnie Co. $1,560, terms 3/10, n/60.
7		Paid freight on Arnie Co. purchases $83.
9		Received credit from Arnie Co. for merchandise returned $260.
10		Sold merchandise on account to members $1,394, terms n/30.
12		Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $863, terms 2/10, n/30.
14		Paid Arnie Co. in full.
17		Received credit from Woods Sportswear for merchandise returned $63.
20		Made sales on account to members $842, terms n/30.
21		Paid Woods Sportswear in full.
27		Granted credit to members for clothing that did not fit properly $83.
30		Received payments on account from members $1,269.