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Piper Specialty Store Ltd. completed the following merchandising transactions in the month of May 2021. At the beginning of May, Piper's ledger showed Cash $6,000; Accounts Receivable $1,400; Inventory $3,000; Common Shares $6,800; and Retained Earnings $3,600. Piper Specialty has experienced a return rate of 2% of sales and uses a perpetual inventory system. 1 May 3 4 7 8 9 11 14 Purchased merchandise on account from Depot Wholesale Supply Ltd. for $4,840, terms 1/10, n/30, FOB shipping point. Freight charges of $122 were paid by the appropriate party on the merchandise purchased on May 1. Sold merchandise on account to Yip Company for $3,000, terms n/30, FOB destination. The cost of the merchandise was $1,900. Freight charges of $76 were paid by the appropriate party on the May 4 sale. Received a $140 credit from Depot Wholesale Supply when merchandise was returned. Paid Depot Wholesale Supply in full. Purchased supplies for $340 cash. Received payment in full from Yip Company for merchandise sold on account on May 4. Collected $840 of the accounts receivable outstanding at the beginning of the month. All accounts were originally sold on terms of n/30. Purchased merchandise from Harlow Distributors Inc. for $1,800, terms n/30, FOB destination. Freight of $42 was paid by the appropriate party on the May 18 purchase of merchandise. Sold merchandise to various customers for $5,600 cash. The cost of the merchandise was $3,300. Paid a $84 cash refund to customers for returned merchandise. The cost of the returned merchandise was $50. It was restored to inventory. A physical inventory count was taken and determined that there was $4,280 of inventory on hand. Prepare any adjustment required. 15 18 21 22 29 31 Date Account Titles and Explanation Debit Credit 1ay 1 - Inventory 4840 Accounts Payable 4840 May 3 A Inventory 122 Cash 122 May 4 4 Accounts Receivable 3000 Sales 2940 Refund Liability 60 (Sale of goods on account) nay 4 Cost of Goods Sold 1862 Estimated Inventory Returns 38 Inventory 1900 (Cost of goods sold recorded) May 7 Freight Out 76 Cash 76 1ay 8 Accounts Payable 140 Inventory 140 day 9 Accounts Payable 4700 nay 8 Accounts Payable 140 Inventory 140 1ay 9 - Accounts Payable 4700 Cash 4653 Inventory 47 May 11 4 Supplies 340 Cash 340 1ay 14 4 Cash 3000 Accounts Receivable 3000 1ay 15 4 Cash 840 Accounts Receivable 840 1ay 18 Inventory 1800 Accounts Payable 1800 1ay 21 No Entry 0 No Entry 0 1ay 22 4 Cash 5600 Refund Liability 112 Sales 5488 (Sale of goods) nay 22 Cost of Goods Sold 3234 Estimated Inventory Returns 66 Inventory 3300 (Cost of goods sold recorded) 1ay 29 Refund Liability 84 Cash 84 (Return of merchandise) May 29 4 Inventory 50 Estimated Inventory Returns 50 (Return of merchandise, assuming goods are resaleable and returned to inventory) 1ay 31 Cost of Goods Sold 2480 Inventory 2480