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Problem 5-1A (Part Level Submission) showed Cash of $8,800 and Common Stock of $8, completed the follonwing merchandising transactions in the month of May. At the beginning of May, Winters May 1 Purchased merchandse on account from Black Wholesale Supply for $7,700, terms 1/10, n/30. 2 Sold merchandise on account for $4,300, terms 2/10, n/30. The cost of the merchandise sold was $3,225. S Received credit from Black Wholesale Supply for merchandise returned $600. 9 Received collections in full, less discounts, from customers billed on May 2. 10 Paid Black Wholesale Supply in full, less discount. 11 Purchased supplies for cash $990 12 Purchased merchandise for cash $3,410. 15 Received $253 refund for return of poor-quality merchandise from supplier on cash purchase. 17 Purchased merchandise from Wilhelm Distributors for $2,150, terms 2/10, n/30. 19 Paild freight on May 17 purchase $275. 24 Sold merchandise for cash $6,050. The cost of the merchandise sold was $4,510 25 Purchased merchandise from Clasps Inc. for $880, terms 3/10, n/30 27 Paid wilhelm Distributors in full, less discount. 29 Made refunds to cash customers for returned merchandise $145. The returned merchandise had cost $96. 31 Sold merchandise on account for $1,408, terms n/30. The cost of the merchandise sold was $913