On $1$ April, BMart orders $40$ Mindream units from Bunnies at $$750$ each, paid on $20$ April.

NICE buys $20$ Mindream units from BMart at $$1,600$ per unit on credit on $10$ April, paying $15$ April after a $10\%$ early payment discount.

On $17$ April, NICE returns $2$ damaged Mindream units. BMart updates NICE invoice and destroys the damaged units.

On $18$ April, BMart orders another $70$ Mindream units from Bunnies at a special price of $$600$ each. Payment is made two days later.

On $20$ April, West College purchases $15$ Mindream units from BMart for $$1,650$ per unit making the payment on the same day. BMart offers $5\%$ trade discount to West College for this transaction.

Provide all journal entries that are necessary in the books of BMart to account for all inventory purchase and sales transactions $($including the payment and receipt of funds$)$ of the new store, assuming that BMart uses perpetual inventory system and the first$-$in$-$first$-$out flow assumption.

Using the information outlined in this question, calculate the total cost of goods sold $($COGS$)$ for the period ended $30$ April $2024,$ the value of all Mindream that remain in the inventory account $($including any adjustments for relevant freight and discounts, if any exist$)$ at the end of the period $30$ April $2024,$ and the total amount of revenue that BMart collected through the sale of Mindream during the period ended $30$ April $2024.$ Provide a detailed outline of all necessary calculations.