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At the beginning of the current season on April 1, the records of Ayayai Pro Shop showed Cash $2,600, Inventory $3,500, and Common Stock $6,100. The following transactions occurred during April 2022. Apr. 5 9 10 12 Purchased golf bags, clubs, and balls on account from Blossom Co. $1,400. Received credit from Blossom Co, for merchandise returned $200. Sold merchandise on account to members $1.200. The merchandise sold had a cost of $720 Purchased golf shoes, sweaters, and other accessories on account from Crane Sportswear 5740. Paid Blossom Co. in full. Received credit from Crane Sportswear for merchandise returned $40, Made sales on account to members $800. The cost of merchandise sold was $550. 14 17 20 21 Paid Crane Sportswear in full. 30 Received payments on account from members $1,100 Assets Cash Accts. Rec. Inv. Apr. 1 $ 5 9 10 12 14 17 20 5 9 10 21 30 Liabilities Stockholders' Equity Retained Earni Accts. Pay. Common Stock Rev. Exp. $ $ I 1 Common Stock Rev. Exp. Bad debt expense Cost of goods sold Sales returns & allowances Accounts receivable Sales revenue sec Common Stock Rev. Exp. . $ $ Accounts receivable Sales returns & allowances Sales revenue Bad debt expense Cost of goods sold Sales returns & allowances Cost of goods sold Sales revenue Bad debt expense Accounts receivable Accounts receivable Sales returns & allowances Cost of goods sold Sales revenue Bad debt expense > > Accounts receivable Bad debt expense Sales returns & allowances Sales revenue Cost of goods sold Bad debt expense Cost of goods sold Sales returns & allowances Sales revenue Accounts receivable Accounts receivable Cost of goods sold Bad debt expense Sales returns & allowances Sales revenue v > Bad debt expense Sales revenue Cost of goods sold Sales returns & allowances Accounts receivable Accounts receivable Sales revenue Cost of goods sold Sales returns & allowances Bad debt expense Accounts receivable Sales revenue Cost of goods sold Sales returns & allowances Bad debt expense V Accounts receivable Sales revenue Sales returns & allowances Bad debt expense Cost of goods sold v Sales returns & allowances Sales revenue Bad debt expense Cost of goods sold Accounts receivable v v > Sales returns & allowances Sales revenue Bad debt expense Cost of goods sold Accounts receivable e Textbook and Media