margin explanations for the changes in revenues and expenses. ftenter negative amounts using either a negative sign preceding the number es. -45 or parentheses e.s. (45).) At the beginning of the current season on April 1, the records of Riverbed Pro Shop showed Cash $2,760, Inwentory $3,500, and Common $ tock $6,260. The following transactions occurred during April 2022. Apr.5 Purchased golf bags, clubs, and balls on account from Oriole Co. $2,600. 9 Received credit from Oriole Co, for merchandise returned $600. 10 Sold merchandise on account to members $1,210. The merchandise sold had a cost of $750. 12 Purchased golf shoes, sweaters, and other accessories on account from Pharoah Sportswear 5960. 14 PaidOriole Co. in fult. 17 Received credit from Pharoah 5 portswear for merchandise returned $60. 20 Made sales on account to members $900. The cost of merchandise sold was $550. 21 Paid Pharosh Sportswear in full. 30 Received payments on account from members $1,170 (a) 8 (b) Enter the beginning balances in the summary and record the April transactions using a perpetuat inventory system. Include margin explanstions for the changes in revenues and expenses. (Enter negative amounts using either a negative sign preceding the number e.s. -45 or parentheses es (45).) Stockholders' Equity Retained Earnings Commonstock + Rev. Exp. $ $