Part 1 (30 Points) Journalize the following transactions using the perpetual inventory system for the Hafner Tennis Shop. Apr. 4 Purchased racquets and balls from Wellman Co. $840, FOB shipping point, terms, n/30. 6 Paid freight on purchase from Wellman Co. $60. 8 Sold merchandise to customers for $1,150, terms n/30 with a cost of $790. 10 Received credit from Wellman of $40 for a racquet that was returned. 11 Purchased tennis shoes from Venus Sports for cash, $420. 13 Paid Wellman Co. in full. 14 Purchased tennis shirts and shorts from Reynold's Sportswear $900, FOB Shipping point, terms n/30. 15 Received cash refund of $50 from Venus Sports for damanged merchandise that was returned. 17 Paid freight on Reynold's Sportswear purchase, $30. 18 Sold merchandsie to members $810, terms n/30 with a cost of $530. 20 Received payment of $500 cash from customers. 21 Paid Reynold's Sportswear in full. 27 Purchase from Venus Sport $600 on account. 30 Received payment of $600 from customers on account. 30 Purchased merchandise inventory from Reynold's Sportswear $200, on account